Panchayat:Repo18/vol2-page0249: Difference between revisions

Latest revision as of 04:51, 2 February 2018

THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961

1.Short title, extent and Commencement................................................................................ 250
2.Definitions. .................................................................................................................................... 250
3.General provision regarding the levy of tax and the rate of tax........................................251
3A.Entertainment tax on Seating Capacity. ............................................................................ 251
3B.Entertainment tax for amusement parks............................................................................ 251
3C.Levy and Collection of Cess.................................................................................................. 252
4.Composition and Consolidated payment of tax.................................................................. 253
5.Admission of persons to entertainments subject to tax.................................................. 253
6.Manner of payment of tax......................................................................................................... 254
6A.Entertainments tax on dramatic and circus performances.......................................... 254
7.Entertainment exempted from payment of tax. ................................................................. 254
7A. Power to exempt...................................................................................................................... 255
8.Manner of recovery of tax and fines under the Act............................................................ 255
9.Inspection by local authority..................................................................................................... 255
10.Penalty for non-payment of tax. ........................................................................................... 255
11.Power of the Government to make rules............................................................................... 256
12.Power of Local Authority to make bye-laws........................................................................ 256
13.Repeal and savings..................................................................................................................... 257

THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962

PART I Preliminary....................................................................................................... 258
PART || - Payment of the Tax by Composition.................................................... 258
PART III - Payment by means of Stamps.............................................................. 259
PART IV - Payment of the Tax on the Basis of Returns.................................... 260
PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance 262
PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution 263
PART VII - Exemption & Refunds.............................................................................. 263
PART VIII - Miscellaneous...................................................................................... 264
FORM No. 1 - XI.......................................................................................................... 265-270
Circular ........................................................................................ . 270 |-

@@ Line 1: / Line 1: @@
-'''THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961'''
+== '''THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961''' ==
-Short title, extent and Commencement............................................................................ 250 Definitions. ........................................................................................................................ 250 General provision regarding the levy of tax and the rate of tax........................................ 251 Entertainment tax on Seating Capacity. ........................................................................... 251 Entertainment tax for amusement parks.......................................................................... 251 Levy and Collection of Cess............................................................................................. 252 Composition and Consolidated payment of tax................................................................ 253 Admission of persons to entertainments subject to tax.................................................. 253 Manner of payment of tax................................................................................................. 254 Entertainments tax on dramatic and circus performances.............................................. 254 Entertainment exempted from payment of tax. ............................................................... 254 Power to exempt............................................................................................................... 255 Manner of recovery of tax and fines under the Act........................................................... 255 Inspection by local authority............................................................................................. 255 Penalty for non-payment of tax. ....................................................................................... 255 Power of the Government to make rules.......................................................................... 256 Power of Local Authority to make bye-laws..................................................................... 256 Repeal and savings........................................................................................................... 257
+.Short title, extent and Commencement................................................................................ 250<br>
-THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962
+.Definitions. .................................................................................................................................... 250<br>
-PART | Preliminary........................................................................................... 258 PART || - Payment of the Tax by Composition.................................................... 258 PART III - Payment by means of Stamps............................................................ 259 PART IV - Payment of the Tax on the Basis of Returns...................................... 260 PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance....................................................................... 262 PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution .................................... 263 PART VII - Exemption & Refunds.......................................................................... 263 PART VIII - Miscellaneous...................................................................................... 264 FORM No. 1 - XI.......................................................................................................... 265-270 Circular ........................................................................................ . 270 |-
+.General provision regarding the levy of tax and the rate of tax........................................251<br>
+A.Entertainment tax on Seating Capacity. ............................................................................ 251<br>
+B.Entertainment tax for amusement parks............................................................................ 251<br>
+C.Levy and Collection of Cess.................................................................................................. 252<br>
+.Composition and Consolidated payment of tax.................................................................. 253<br>
+.Admission of persons to entertainments subject to tax.................................................. 253<br>
+.Manner of payment of tax......................................................................................................... 254<br>
+A.Entertainments tax on dramatic and circus performances.......................................... 254<br>
+.Entertainment exempted from payment of tax. ................................................................. 254<br>
+A. Power to exempt...................................................................................................................... 255<br>
+.Manner of recovery of tax and fines under the Act............................................................ 255 <br>
+.Inspection by local authority..................................................................................................... 255 <br>
+.Penalty for non-payment of tax. ........................................................................................... 255<br>
+.Power of the Government to make rules............................................................................... 256<br>
+.Power of Local Authority to make bye-laws........................................................................ 256<br>
+.Repeal and savings..................................................................................................................... 257<br>
+== THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 ==
+PART I Preliminary....................................................................................................... 258<br>
+PART || - Payment of the Tax by Composition.................................................... 258<br>
+PART III - Payment by means of Stamps.............................................................. 259<br>
+PART IV - Payment of the Tax on the Basis of Returns.................................... 260<br>
+PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance 262<br>
+PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution 263 <br>
+PART VII - Exemption & Refunds.............................................................................. 263<br>
+PART VIII - Miscellaneous...................................................................................... 264 <br>
+FORM No. 1 - XI.......................................................................................................... 265-270 <br>
+Circular ........................................................................................ . 270 |-