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

THE KERALA ADDITIONAL TAX ON ENTERTAINMENTS AND SURCHARGE ON SHOW TAX ACT, 1963 (Act 22 of 1963)

1. (1) This Act may be called the Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963.
2. (2) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.

Notwithstanding anything contained in the Kerala Local Authorities Entertainments Tax Act, 1961 (Act 20 of 1961), with effect on and from the commen- XL cement of this Act, on each payment of admission to any entertainment = which is subject to the levy of entertainments tax under section 3 of the

• • Received the assent of the Governor on 30th March 1963 and published in the Gazette Extraordinary, dated 1st April 1963, 3/5—9 — ey t 130 { said Act there shall de levied an additional tax on entertainments H calculated at the following rates, namely :— : Rate of tax . Where such payment (inclusive of the ‘ amount of entertainments tax levied ; under the Kerala Local Authorities } Entertainments Tax Act, 196] )— pe |

1. (1) is below fifty naye paise .. five naye paise “4
   • (un) is fifty naye paise and above, but does not exceed one rupee ., ten naye paise (#1) exceeds one rupee .. twenty naye paise.

Therc shall be levied on every show which 1s subject to a show tax under section 125 of the Calicut City Municipal Act, 1961 (Act 30 of 1961, section 124 of the Kerala Municipaliues 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 per centof the said show tax.

Authorities.—The additional tax on entertainments under section 2 and the surcharge on show tax under section 3 shall be levied, and recovered by the local authority levying the entertainments tax or the show tax as the case may be, along with such tax. The provisions of the Kerala Local Authorities Entertainments Tax Act. 1961 (Act 20 of 1961), and " the rules, orders, bye-laws and notifications made or issued thereunder » for the time being in force, and the provisions of the Calicut City bY, Municipal Act, 1961 (Act 30 of 1961}, the Kerala Municipalities Act, 1960 (Act 14 of 1961) or the Kerala Panchayats Act, 1960 (Act 32 of 1960), as the case may be, and the rules, orders, bye-laws and notifica— tions made or issued thereunder for the time being in force, shall respec- tively apply to the levy, assessment and recovery of the additional tax on entertamments, and the surcharge on show tax to the extent neces- sary for such levy, assessment and recovery as they apply in respect of the levy, assessment and recovery of the entertainments tax or the show tax, as thecase may be. The entire proceeds of the additional : tax on entertainments and the surcharge on show tax so levied and recovered shall be made over by the local authority to the Government after deducting two per cent of the amount collected towards collection charges.

In the determination of the amount of surcharge payable under this Act, fraction of a naya paisa less than half shall be disregarded and fraction of a naya paisa equal to or exceeding half shall be regarded as one naya paisa.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion > arses, by notification m the Gazette, issue such orders as appear to them to be necessary or expedient for removing the difficulty. i ~— E