The kerala Local Authorities Entertainments Tax Act, 1961

• S. 1Short title extent and commencement
• S. 2Section 2 defines key terms used in the Kerala Local Authorities Entertainments Tax Act, 1961, including 'admission,' 'entertainment,' and 'local authority.'
• S. 3General provisions regarding the levy of the tax and the rate of tax

Chapter 1[Section 3A

• S. 3AEntertainment tax on seating capacity

Chapter 1[Section 3B

• S. 3BEntertainment tax for amusement parks

Chapter 1[Section 3C

• S. 3CLevy and Collection of cess.--

Chapter Section 4

• S. 4Composition and consolidated payment of tax

• S. 5Admission of persons to entertainments subject to tax
• S. 6Section 6 outlines how entertainment tax is levied and paid, specifying payment methods and responsibilities of the proprietor.

Chapter Section 6A

• S. 6AEntertainments tax on dramatic and circus performances

• S. 7Entertainment exempted from payment of tax

Chapter Section 7A

• S. 7APower to exempt

• S. 8Manner of recovery of tax and fines under the Act
• S. 9Inspection by Local Authority
• S. 10Penally for non-payment of tax
• S. 11Power of the Government to make rules
• S. 12Power of Local Authority to make bye-laws
• S. 13Repeals previous entertainment tax acts in Malabar District and preserves existing notifications under them.