Panchayat:Repo18/vol2-page0262

31. The proprietor shall, at all reasonable times, on demand by any officer authorised by the local authority concerned in this behalf produce or cause to be produced before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of tickets for the time being in his possession and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
32. The permit shall be exhibited in a conspicuous place and produced before inspecting officers on demand.

PART V

Payment of tax in cases where admission is controlled by Mechanical Contrivance

33. A proprietor may be permitted by the local authority concerned to avail himself of the may be required. He shall be given a permit in Form No. VII.

34. No person shall, unless he is the holder of a pass clearly marked free, be admitted to an entertainment in respect of which a permit is granted under Rule 33 except through the mechanical contrivance and except on payment of the price of admission inclusive of tax.
35. The security furnished under Rule 33 shall be maintained in full so long as the permit Continues to be in force and shall beliable to forfeiture if the returns are not furnished on the due date along with the tax or if the returns are found to be inaccurate. The security shall also in the event of default be liable to adjustment towards the tax due at any time without previous intimation.
36. A proprietor shall keep a register of persons admitted in Form No.VIll.
37. (1) The proprietor shall keep true and correct accounts and submit returns in the manner specified in the permit in Form No. VII and shall also abide by, and comply with, all the conditions specified therein.
(2) The proprietor shall pay the tax due to the local authority in such manner as it may direct.
38. Every mechanical contrivance at a place of entertainment shall at all reasonable times be open to inspection by any officer authorised by the local authority concerned in this behalf.
39. The proprietor shall at all reasonable times on demand by such officer authorised by the local authority concerned produce or cause to be produced before that officer all books and records kept by the proprietor in Connection with any entertainment and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
40. The permit granted under Rule 33 shall be exhibited in a conspicuous place and produced before the inspecting officers on demand.

PART VA

Payment of Tax, cess and service charge on admission to cinema through e-Tickets:

40A. For the purposes of e-ticketing under clause (aa) of sub-section (1) of section 5 of the Act the proprietor of every cinematheatre shallmake arrangement with the Local Authority concerned for the payment of tax, cess and service charge in advance and shall install an electronic device with an application software approved by the Government in cinema theatres, having the facility for access and verification of any data or information in respect of the tax, cess and service charge due to the local authority as and when required by any officer authorized by the local authority and generating a ticket in electronic form (e-Ticket) indicating the proper tax, cess and service charge for such ticket. The proprietor shall be given a permit in Form No. VII A. He shall be permitted by the local authority to generate required number of e-Tickets in advance payment of sufficient tax, cess and service charge.

40B. The cess levied under section 3C shall be collected along with the tax on each price for admission and the proceeds of the cess collected for each calendar month, less the collection charge shall be remitted by the secretary of the local authority to the account of the Kerala Cultural Activist's Welfare Fund Board on or before the last working day of the succeeding month.

ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്.