Collecizon and payment of additional tox and surcharge by Local

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.