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

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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.
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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.

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