Panchayat:Repo18/vol2-page0249

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 THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 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 |-