Section 12 in Kerala Local Authorities Entertainments Tax Act, 1961
12. Power of Local Authority to make bye-laws.
(1)Any local authority may make bye-laws not inconsistent with this Act or any rules made thereunder -(a)for the supply and use of labels or stamped or embossed tickets or for the stamping or embossing of tickets sent to be stamped or embossed and for securing the defacement of labels when used;(b)for the use of tickets covering the admission of more than one person and the calculation of the tax thereon and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payment for seats or other accommodation;(c)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(d)for the checking of admissions, the keeping of accounts and furnishing of returns by the proprietors of entertainments to which the provisions of section 4 are applied or in respect of which the arrangements approved by the local authority for furnishing returns are made under section 5;(e)for the renewal of damaged or spoiled labels;(f)for the keeping of accounts of all labels used under this Act;(g)for the regulation of the time and place of holding an entertainment and supervision thereof;(h)for the regulation of the time and mode of collecting the tax under this Act; and(i)in general, for carrying out the purposes of this Act.(2)In making a bye-law, the local authority may provide, that a breach thereof shall be punishable with fine which may extend to fifty rupees and in case of a continuing breach with fine which may extend to fifteen rupees for every day during which the breach continues after conviction for the first breach.(3)All such bye-laws shall have effect when they have been approved by the Government or any officer authorised by the Government in that behalf and published in the Gazette.
