ACT 20 OF 1961

1961 · State unknown · central · act_text

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Sections (9)

5 · Admission of persons to entertainments subject to tax.—(1) Save m the cases referred to in section 4, no person shall be admitted for payment to any entertainment where the payment is subject to entertainments tax, except—

6 · Manner of payment of tax—^1) The entertainments tax shall be levied in respect of each person admitted for payment, and in the case of admission by ticket, shall be paid by means of a ticket referred to in clause (a; of sub-section (1) of section 5, and in the case of admission otherwise than by ticket, shall be calculated and paid on the number of admissions. '

7 · Entertainment exempted from payment of tax.—(1) The entertainments tax shall not be levied on payments for admission to any entertainment where the local authonty is satisfied—

8 · Manner of recovery of tax and fines under the Act.—(1) Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority.

9 · Inspection by Local Authority. (1) Any officer authorised by the local authority in this behalf may enter any place of entertainment while the entertainment is proceeding and any place ordinarily used as a place of entertainment at any reasonable time, with a view to seeing whether the provisions of this Act or any iules made thereunder are being complied with.

10 · Penally for non-payment of tax.—(I) If any oerson is admitted toi payment to any place of entertainment and the provisions of section 5 are not complied with, the pioprietor of the entertainment to which such peison is admitted shall, on conviction by a Magistrate, be liable in respect of each such offence to a fine not exceeding two hundred rupees and shall m addition be liable to pay any tax which should have been paid.

11 · Power of the Government to make rules.—(1) The Government may make rules to carry out>aH or any of the purposes of this Act, not inconsistent therewith.

12 · Power of Local Authority to make bye-laws. — (!) Any local authority may make bye-laws not inconsistent with this Act or any rules made thereunder—

13 · Repeal and Savings—The Travancore-Cochin Local Authorities Entertainments Tax Act, 1951 (Act VI of 1951) and the Madras Entertainments Tax Act, 1939 (Act X of 1939) as in force in the Malabar District leferred to in subjection (2) of section 5 of the States Reorganisation Act, 1956 (Central Act 37 of 1956) are hereby repealed.

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