Vidhi Codex

Bare Act

The Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963

Tax19637 sections

This Act imposes an additional tax on entertainment admissions in Kerala, calculated based on the ticket price paid by the audience. It also levies a twenty-five percent surcharge on show taxes for performances held in cities, municipalities, and panchayats. Local authorities are responsible for collecting these extra charges along with the existing taxes and must remit the total proceeds to the government after deducting a two percent collection fee. The law was enacted in 1963 to generate additional revenue for the state and provides the government the power to remove any difficulties in its implementation.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short tule and commencement.
  3. 2. Levy of additonal tax on entertainments.
  4. 3. Levy of surcharge on show tax.
  5. 4. Collecizon and payment of additional tox and surcharge by Local
  6. 5. Surcharge to be collected to the nearest naya paisa.
  7. 6. Power to remove difficulties.

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