Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961) any tax collected or paid under the first proviso to section 3 of the said Act at such higher rates by virtue of the provisions of the Kerala Finance Bill, 2019 (Bill No.185 of the XIV Kerala Legislative Assembly) in respect of the period with effect from 1st day of April, 2019 to the date of publication of this Act shall be deemed to have been validly collected or paid and the tax so collected shall not be refunded.