Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied and collected a cess for the purpose of the Kerala Cultural Activists' Welfare Fund constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010 (6 of 2011) at such rate not exceeding three rupees on each admission to cinema, the price of admission to which exceed twenty five rupees, as the Government may, by notification in the Gazette, specify, from time to time. (2) The cess levied under sub-section (1) shall be collected by the local authority along with the tax on each price for admission to cinema and the proceeds of the cess, less collection charges at such rate as may be specified by the Government, by notification in the Gazette from time to time shall be paid to the Kerala Cultural Activists' Welfare Fund Board Constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010. (3) The proceeds of the cess collected under sub-section (2) for each calendar month shall be remitted by the Secretary of the local authority to the account of the Kerala Cultural Activists' Welfare Fund Board on or before the last Working day of the succeeding month. (4) Where the proceeds of the cess collected by the local authority is not paid within the time limit specified in sub-section (3), the local authority concerned shall pay the said amount to the Kerala Cultural Activists' Welfare Fund Board together with penalty at the rate of one and a half per cent per mensum from the said time limit. (5) The Secretary and the President or the Chairperson of the local authority concerned shall be jointly responsible for all belated payments and any amount paid to the Kerala Cultural Activists' Welfare Fund Board by way of penalty shall be realised from such Secretary and President or Chairperson of the local authority. (6) The provisions of sections 5,6,7, 7A and Sections 8 to 10 shall apply in respect of cess on tickets for admission to cinema and the word "tax" therein shall be construed as to include cess also.] Section 3C Inserted by Act 21 of 2013, w.e.f. 25/11/2012. Ces dari A