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Home›State Acts›The Kerala Local Authorities Entertainments Tax Act, 1961›section 1

section 1

Short title, extent and commencement

The Kerala Local Authorities Entertainments Tax Act, 1961
Tax196117 sections
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Statutory text

Short title, extent and commencement.―

  1. (1) This Act may be called the Kerala Local Authorities Entertainments Tax Act, 1961.
  2. (2) It extends to the whole of the State of Kerala.
  3. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.

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Contents

17 matching sections

  1. 1Short title, extent and commencement
  2. 2Amendment of section 2
  3. 3General provision regarding the levy of tax and the rate of tax
  4. 3AEntertainment tax on seating capacity
  5. 3BEntertainment tax for amusement parks
  6. 4Composition and consolidated payment of tax
  7. 5Admission of persons to entertainments subject to tax
  8. 6Manner of payment of tax
  9. 6AEntertainments tax on dramatic and circus performances
  10. 7Entertainment exempted from payment of tax
  11. 7APower to exempt
  12. 8Manner of recovery of tax and fines under the Act
  13. 9Inspection by Local Authority
  14. 10Penalty for non-payment of tax
  15. 11Power of the Government to make rules
  16. 12Power of Local Authority to make bye-laws
  17. 13Repeal and Savings
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