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), in section 3,-- (i) in the existing proviso for the words 'provided that' the words 'provided further that' shall be substituted. (ii) before the existing proviso the following proviso shall be inserted; "Provided that in the case of admission to cinema, the entertainment tax shall be at a rate not exceeding ten per cent on each price for admission to cinema.