Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in sections 3 and 4, a local authority may levy entertainment tax based on seating capacity in the manner prescribed.] Section 3A Inserted by Kerala Decentralisation of Powers Act, 2000 (16 of 2000), published in Kerala Gazette Extraordinary No. 869 dt. 12/05/2000.