THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS

TAX (AMENDMENT) ACT, 1975 [1]

(Act 19 of 1975)

             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 Twenty-sixth 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 (Amendment) Act, 1975.

      (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 the Kerala Local Authorities Entertainments Tax Act, 1961   (20 of 1961) (hereinafter referred to as the principal Act), in section 2. —

            (a) for clause (7), the following clauses shall be substituted namely: —

      “(7)” payment for admission” means—

               (b) any payment for  any  purpose whatsoever connected with an entertainment (including any tax) which a person is required to make as a  condution for attending or continuing  the entertainment in addition to admission;

(7A) "price for admission" means the cost of a ticket  (excluding any tax) for a seat or other accommodation in a place of entertainment and includes in respect of any person   who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required;”.

3.    Substitution of new section for section 3. — For section 3 of the principal Act, the following section shall be substituted namely: —

"3. General provision regarding the levy of tax and the rate of tax. —Any local authority may levy a tax (hereinafter   referred to as the entertainments tax) at a rate not less that fifteen per cent and not more than thirty per cent on each price for admission to any entertainment."

4.      Amendment of section 5. —In sub-section (1) of section 5 of the principal Act, in the opening paragraph, for the words "where the payment   is subject   to entertainments tax”, the words "where the price for admission is subject to entertainments tax" shall be substituted.

5.      Amendment of section 6. —In sub-section (3) of section 6 of the principal Act, for the words "payment for admission”, the words "payment   of the price    for admission”, shall be substituted.

6.      Amendment of section 7. —In sub-section (1) of section 7 of the principal Act, in the opening paragraph, for the words  "on payments    for admission", the words "on the price for admission" shall be substituted.