ACT 33 OF 1969



                                         THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX (AMENDMENT) ACT, 1969[1]

An Act further to amend the Kerala Local Authorities Entertainments Tax Act, 1961.

Preamble.— whereas it is expedient further to amend the Kerala Local Authorities Entertainments Tax Act, 1961, for the purposes hereinafter appearing;

Be it enacted in the Twentieth Year of the Republic of India as follows:—

  1. Short title and commencement.—(1) This Act may be called the Kerala Local Authorities Entertainments Tax Act, 1969.

            (2) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.

  2. Amendment of section 2.—In section 2 of the Kerala Local Authorities Entertainments Tax Act, 1961, (20 of 1961) (Hereinafter referred to as the principal Act), in clause (4), the words "but does not include any magic performance" shall be inserted at the end.

  3. Amendment of section 5.—In section 5 of the principal Act, in sub-section (1), after the word and figure "section 4", the words, figure and letter "and section 6A" shall be inserted.

  4. Insertion of new section 6A.—After section 6 of the principal Act, the following section shall be inserted, namely:—

                "6A. Entertainments tax on dramatic and circus performance . —(1) Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority—

            (a) on dramatic performances to which persons are admitted for payment shall be twenty-five rupees on each performance; and

           (b) on circus performances to which persons are admitted for payment shall be fifteen rupees on each performance.

      (2) The tax referred to in sub-section (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be.

Explanation.-— For the purposes of this section, the expression "dramatic performance" means any play, pantomime or other drama.”