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 22 or l963)

Com-cm

Preamble.

Sections.

1. Short title and commencement.

2. Levy of additional tax on entertainments.

3. Levy of surcharge on show tax.

4-. Collection and payment of additional tax and surcharge by
Local Authorities.

5. Surcharge to be collected to the nearest 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 an xltuw tax in the Slate of Knalat

Preamblc.—WHeneAs 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 :—

l. Shari ml: and tommenceman—(l) This Act may be called the

Kcrala Addlllonal Tax on Entertainments and Surcharge on Show Tax

Act, 1961

(2) It shall come into force on such date as the Government

may, by notification in the Gazette, appoint.

2. Lay of addmanal tax on enlevlaxnmmls. — Notwithstanding
anything contained in the Kerala Local Authorities Entertainments

Tax Act, 1961 (Act 20 of 1961), Wllh effect on and from the commen-

cement of this Act, on each 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 on 30th March |963 and

published in the Gazette Extraordinary, dated [st April 1963.

3/5—9



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') is below fifty naye paise ..
five naye paise

(ii) is fifty naye paise and above,
but does not exceed one rupee i . ten naye paise

(iii) exceeds one rupee . . twenty naye paise.

3. Leo} qfi‘unliarge ans/10w tam—There shall be levied on every

show which is subJCCt to a show tax under section 125 of the Calicut

City Municipal Act, 196] (Act 3001' 1961, section 124 of the Kerala

Municipalities Act, 1960 (Act 14 ol'1961) or sub-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 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 iovisions of the Kerala

Local Authorities Entertainments Tax Act. 19 1 (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
Municipal Act, 1961 (Act 30 of1961), 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 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 or the

show tax, as ilie case may be. The entire proceeds ofthe 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.

5. Surcharge la b: [aligned to the mam! naya [mist—In the

determination of the amount of surcharge payable under this Act,
fraction ofa 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.

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.