Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act,1963
No: 22 Dated: Apr, 01 1963
KERALA ADDITIONAL TAX ON ENTERTAINMENTS AND SURCHARGE ON SHOW TAX ACT, 1963
(Act 22 of l963)
An Act to provide for the levy of additional tax on entertainments and a surcharge on show tax in the State of Kerala.
Whereas It is considered necessary to make provision for the levy of additional tax on entertainments and a surcharge on show tax;
Be it enacted in the Fourteenth Year of the Republic of India as follows
1. Short title and commencement:- (1) This Act may be called the Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963.
(2) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Lay of additional tax on entertainments.— Notwithstanding anything contained in the Kerala Local Authorities Entertainments Tax Act, 1961 (Act 20 of 1961), Wllh effect on and from the commencement of this Act, on each payment of admisston to any entertainment which is subject to the levy of entertainments tax under section 3 of the said Act there shall be levied an additional tax on entertainments calculated at the following rates, namely :—
| Where such payment (inclusive of the amount of entertainments tax levied under the Kerala Local Authorities Entertainments Tax Act, 1961)— | Rate of Tax |
| (i) is below fifty naye paise | five naye paise |
| (ii) is fifty naye paise and above, but does not exceed one rupee | ten naye paise |
| (iii) exceeds one rupee | twenty naye paise |
Section 3 - Levy of surcharge of show tax:- They shall be levied on every show which is subject to a show tax under section 125 of the Kerala Municipal Corporation Act, 1961 (Act 30 of 1961), section 124 of the Kerala Municipalities Act, 1960 (Act 14 of 1961) or sub-section (5) of section 66 of the Kerala Panchayats Act, 1960, Act 32 of 1960) a surcharge at the rate of twenty-five percent of the said show tax.