Amendment status not verified — confirm the current text below against the official source.
In the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961),- (1) in section 2, for clause (6), the following clause shall be substituted, namely:- "(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)."; (2) in section 3,- (a) for the words "not less than fifteen per cent and not more than thirty per cent", the words "not less than twenty four percent and not more than forty eight percent" shall be substituted; (b) the following proviso shall be inserted, namely:- "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."; (3) after section 3, the following section shall be inserted, namely:- "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."; (4) in section 6A,- (a) in clause (a), for the words "twenty five rupees", the words "hundred rupees" shall be substituted; (b) in clause (b), for the words "fifteen rupees", the words "sixty rupees" shall be substituted; (5) sub-section (2) of section 7 shall be omitted; (6) in section 9,- (a) in sub-section (1),- (i) for the words "Chairman of a municipal council or the resident of a Panchayat", the words "Chairperson of the municipality or President of the village panchayat" shall be substituted; (ii) for the words "Director of Municipal Administration or the Director of Panchayats" the word "Government" shall be substituted; (b) in sub-section (2), for the words "two hundred rupees" the words "two thousand rupees" shall be substituted; (7) in sub-section (1) of section 10,- (a) for the words "two hundred rupees", the words "two thousand rupees" shall be substituted; (b) after the words "liable to pay any tax", the words "including escaped tax" shall be inserted; (c) the following explanation shall be inserted at the end, namely:- "Explanation.- The term "escaped tax" shall mean and include any amount of tax detected or revealed to have been not paid or to have escaped assessment on a verification by the licensing authority or an authorised officer and calculated or assessed with details collected during his inspection or enquiry. Such assessment shall be presumed to be correct unless the assessee produces sufficient proof to rebut the calculation of the escaped tax.";. (8) in sub-section (3) of section 12,- (a) for the words "Director or such other officer not below the rank of Deputy Director as may be authorised by him", the words "the Government or any officer authorised by the Government" shall be substituted; (b) the words "provided that in the case of the bye-laws made by a municipal corporation the approval shall be that of the Government" shall be omitted; (c) the Explanation shall be omitted.