Kerala act 022 of 1963 : The Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act,1963 (No.22 of 1963)

e4

(21

THE KERALA

ADDITIONAL TAX

ON ENTERTAINMENTS

AND

SURCHARGE

ON

SHOW

TAX

ACT,

"363 (Act ^22or

l963) Com-cm Preamble. Sections.

1.

Short title

and commencement.

2.

Levy

of additional tax ^on

entertainments.

3.

Levy

of

surcharge

on^showtax. 4-. Collection ^and

payment ^of

additional tax and

surcharge by Local Authorities.

5.

Surcharge ^tobecollected^tothenearest

naya

paisa.

6.

Power

to remove

difficulties. AGE 22 of

1963 ^'

THE KERALA ADDITIONAL TAX ON ENTERTAINMENTS

AND SURCHARGE ON SHOW

TAX

ACT,

1963

An Act 10

provide for ^the

levy

of addztimml tax on entertainment: and a

.tur- chztrge ^anxltuw ^taxintheSlate

of

Knalat Preamblc.—WHeneAs it is considered necessary

to make

provision for the

levy

of additional ^taxon

entertainments and a

surcharge

on show tax; BE it

enacted

in the Fourteenth Year

of

the

Republic

of India as follows ^:— l. Shari ml: and

tommenceman—(l)

This Act may be called the Kcrala Addlllonal ^Taxon Entertainments and

Surcharge

on Show Tax Act, ¹⁹⁶¹

(2) ^It

shall^comeintoforce^{onsuchdateasthe}

Government may, by

notification

in^the

Gazette, appoint.

2.

Lay ^of

addmanal ^taxon

enlevlaxnmmls. ^—

Notwithstanding anything

contained ^intheKerala Local

Authorities Entertainments Tax

Act, ¹⁹⁶¹

(Act

20 of

1961), ^Wllh

effect on and

from the commen- cement of this

Act, ^oneach

payment

of

admisston to

any

entertainment which is

subject

to the

levy

of entertainments tax under section 3 of

the 'Rcceived mé'asscm ^{of the}Governor^on30th March^|963and published ^intheGazette

F/a

130

said Act

there

shall

lie levied an additional ttw

on

entertainments calculated at

the

following

rates,

namely

:— Ral:

qflax Where

such payment

(inclusive

of the amount ofentertainments tax levied under the Kerala Local

Authorities Entertainments Tax

Act,

1961)— (i') ^isbelow

fifty naye

paise ^..fivenayepaise

(ii) ^is

fifty naye paise ^and

above, but does not exceed one

rupee

i

. ten

naye paise (iii)

exceeds^one

rupee ^..

twenty ^nayepaise.

3.

Leo} qfi'unliarge

ans/10w

tam—There shall be

levied^on

every show

which^is

subJCCt

to a show tax under section^{125 ofthe}Calicut City Municipal ^{Act, 196]}

(Act

3001'

1961,

section^124oftheKerala Municipalities ^{Act, 1960}

(Act ¹⁴

ol'1961) ^orsub-section ^{(5) of}section 66 oi the Kerala

Panchayats

Act,

1950

(Act

32

of

1960) ^a

surcharge at the rate of

twenty-five per centof

the said show tax.

4. Callahan

aitdpaymml

af

additional tax amt1

.mrdmrgc by

Lara! Aulhanli'er.»The additional tax on entertainment' under section 2 ^and the

surcharge ^onshowtax under

section ³

shall ^be

levied,

and recovered by ^the

local

authority levying ^theentertainments^{tax ortheshow taxas} the case

may be,

along

With such tax. The iovisions of

the Kerala Local Authorities Entertainments Tax Act. 19 ¹

(Act

20 of

1961), ^and the

rules, orders,

bye-laws

and notifications made^orissued

thereunder for the time

being

in

force,

and the

provisions

of

the Calicut:

City Municipal ^{Act, 1961}

(Act ³⁰

of1961), ^the

Kerala

Municipalities ^Act,

1960

(Act ^14of

1961)

or

the Kerala

Panchayats

Act,

1960

(Act ³²of 1960), ^{asthecase maybe, andthe}

rules, orders,

bye—laws ^andnotifica— tions made^orissued

thereunder for the time

being

in

force,

shall respec- tively

apply ^tothe

levy,

assessment^andrecovery^oftheadditional ^tax on

entertainments,

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 orthe} show tax,

as ilie case

may

be. The entire

proceeds

ofthe additional tax ^on

entertainments and the

surcharge

on show tax^solevied

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.

5.

Surcharge

la b: [aligned to the

mam!

naya [mist—In

the determination of

the amount of

surcharge

payable

under ^this

Act, fraction ^ofanaya paisa

less than half shall be

disregarded ^andfraction of ^a

naya

paisa equal

to or

exceeding

half shall be

regarded ^asone

naya paisa.

6. Power to mmuz di

iculli'zs,—lf 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 necessaiy

or

expedient

for

removing

the

difficulty.