KERALA ADDITIONAL TAX ON ENTERTAINMENTS AND SURCHARGE ON SHOW TAX ACT, 1963

Preamble - 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 No. 22 of 196]

PREAMBLE

An Act to provide for the levy of additional tax on entertainments and a surcharge on show tax in the State of Kerala.

Whereas It is considered necessary to make provision for the levy of additional tax on entertainments and a surcharge on show tax;

Be it enacted in the Fourteenth Year of the Republic of India as follows

Section 1 - Short title and commencement

(1)     This Act may be called the Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963.

 

(2)     It shall come into force on such date as the Government may, by notification in the Gazette, appoint.

 

Section 2 - Levy of additional tax on entertainments

(1)     ?With effect on and from the commencement of the Kerala Additional Tax on Entertainments and Surcharge on Show Tax (Amendment) Act. 1975, there shall be levied on each price for admission to any entertainment which is subject to the levy of entertainments tax under S.3 of the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961), an additional tax on entertainments calculated at the rate of sixty percent of the entertainments tax.

 

(2)     Where the entertainments tax is compounded for a consolidated payment under S.4 of the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961), the additional tax on entertainments shall be sixty percent of the amount so compounded.)

 

Section 2A - x x x x x

[1] [Omitted ]

Section 3 - Levy of surcharge of show tax

 

They shall be levied on every show which is subject to a show tax under section 125 of the Kerala Municipal Corporation Act, 1961 (Act 30 of 1961), section 124 of the Kerala Municipalities 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 percent of the said show tax.

Section 4 - Collection and payment of additional tax 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 on 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 Kerala Municipal Corporation 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 notifications made or issued thereunder for the time being in force, shall respectively apply to the levy, assessment and recovery of the additional tax on entertainments, and the surcharge on show tax to the extent necessary 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 the case may be. [2] [x x x x]

Section 5 - Surcharge to be collected to the nearest naya paisa

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.

Section 6 - Power to remove difficulties

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