The kerala Local Authorities Entertainments Tax Act, 1961

• S. 1Short title extent and commencement
• S. 2—
• 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. 6—

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. 13—