Kerala Local Authorities Entertainments Tax Act, 1961

No: 20 Dated: Jul, 03 1961

THE KERALA LOCAL AUTHORlfiES ENTERTAINMENTS TAX ACT, 1961

ACT 20 OF 1961

    An Act to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala

    Preamble.―WHEREAS, it is expedient to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala;

BE it enacted in the Twelfth Year of the Republic of India as follows:―

1. Short title, extent and commencement.― (1) This Act may be called the Kerala Local Authorities Entertainments Tax Act, 1961.

(2) It extends to the whole of the State of Kerala.

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

2. Definitions.― In this Act, unless the context otherwise requires―

(1) ‘‘admission’’ includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment;

(2) ‘‘admission to an entertainment’’ includes admission to any place in which the entertainment is held;

(3) ‘‘agriculture’’ includes horticulture and breeding of animals of every description;

(4) ‘‘entertainment’’ includes any exhibition, performance, amusement, game, sport or race to which persons are admitted for payment; [2] [but does not include any magic performance]

(5) ‘‘institution’’ includes a company, society, club or other association of persons by whatever name called;

(6) “Local authority” means

(a) in a city the Corporation of that city

(b) in any Municipal area the municipal Council concerned and

(c) many area within the jurisdiction of a Panchayat, the Panchayat concerned;

(7) “payment for admission” means ―

(a) any payment made by a person who, havmg been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involvmg a tax or a higher rate of tax is required;

(b) the price for admission, and

(c) 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 to attend the entertainment in addition to the price for admission;

(8).‘‘Proprietor’’ in relation to any entertainment includes any person responsible for the management thereof.