Admission, Admission to an Entertainment, Entertainment, Payment for
Admission, Price for Admission

An Act to unify and amend the law relating to the imposition and collection of taxes on amusements and other
entertainments in the State of Kerala
Preamble.―WHEREAS, it is expedient to unify and amend the law relating to the imposition and
collection of taxes on amusements and other entertainments in the State of Kerala;
BE it enacted in the Twelfth Year of the Republic of India as follows:―
1. Short title, extent and commencement.― (1) This Act may be called the Kerala Local Authorities
Entertainments Tax Act, 1961.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the
Gazette, appoint.
2. Definitions.― In this Act, unless the context otherwise requires―
(1) ‘admission’ includes admission as a spectator or as one of an audience and admission for
the purpose of amusement by taking part in an entertainment;
(2) ‘admission to an entertainment’ includes admission to any place in which the entertainment
is held;
(3) ‘agriculture’ includes horticulture and breeding of animals of every description;
(4) ‘entertainment’ includes any exhibition, performance, amusement, game, sport or race to
which persons are admitted for payment; [2] [but does not include any magic performance]
(5) ‘institution’ includes a company, society, club or other association of persons by whatever
name called;
[3] [“(6) “Local authority” means a village panchayat constituted under section 4 of the Kerala
Panchayat Raj Act, 1994 (13 of 1994) or a municipality constituted under section 4 of the Kerala
Municipality Act, 1994 (20 of 1994).”];
[4] [(7) “payment for admission” means ―
(a) the price for admission, and
(b) any payment for any purpose whatsoever connected with an entertainment (including any tax) which a person is required to make as a condution for attending or continuing to attend
the entertainment in addition to the price for admission;
(7A) “price for admission” means the cost of a ticket (excluding any tax) for a seat or other
accommodation in a place of entertainment and includes in respect of any person who, having been admitted
to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to
which a higher payment is required;]
(8).‘Proprietor’ in relation to any entertainment includes any person responsible for the
management thereof.
[5] [“3. General provision regarding the levy of tax and the rate of tax.― Any local authority may levy a
tax (hereinafter referred to as the entertainments tax) at a rate [6] [not less than twenty four percent and not
more than forty eight per cent on each price for admission to any entertainment.”.]
[7] [“Provided that the rate thus fixed shall not be lower than the sum of the entertainment tax levied
under this section and additional tax on entertainment levied under the Kerala Additional Tax on
Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963) prevailing in the area prior to the date of
commencement of the Kerala Decentralisation of Powers Act, 2000.”];
[8] [“3A. Entertainment tax on seating capacity.― Notwithstanding anything contained in sections 3 and
4, a local authority may levy entertainment tax based on seating capacity in the manner prescribed.”];
[9] [“3B.Entertainment tax for amusement parks.―(1) Notwithstanding anything contained in sections 3,
3A and 4 and subject to such rules as may be made by Government in this behalf, a proprietor of an
amusement park shall pay an annual entertainment tax fixed by the local authority within the range of rates
specified against each category, namely.

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