Levy of additonal tax on entertainments.

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.