Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Kerala - Section

Section 3B in Kerala Local Authorities Entertainments Tax Act, 1961

3B. Entertainment tax for amusement parks.

(1)Notwithstanding anything contained in sections 3, 3A and 4 and subject to such rules as may be made by Government in this behalf, a proprietor of an amusement park shall pay an annual entertainment tax fixed by the local authority within the range of rates specified against each category, namely:-
Category Range of rates of entertainment tax to befixed by the local authority.
(1) (2)
CATEGORY AAmusement park having an investment up to Rs.3crores and having area to an extent of 2 hectares and below(excluding the area provided for parking vehicles and otherunutilized/vacant area) Rs.3 to 6 lakhs.
CATEGORY BAmusement park having an investment of aboveRs.3 crores but below Rs.10 crores and having area to an extentof above 2 hectares but below 4 hectares (excluding the areaprovided for parking vehicles and other unutilized/vacant area) Rs.10 to 15 lakhs.
CATEGORY CAmusement park having an investment of Rs.10crores and above but below Rs.20 crores and having area to anextent of 4 hectares and above but below 6 hectares (excludingthe area provided for parking vehicles and otherunutilized/vacant area) Rs.25 to 30 lakhs.
CATEGORY DAmusement park having an investment of Rs.20crores and above but below Rs.50 crores and having area to anextent of 6 hectares and above but below 10 hectares (excludingthe area provided for parking vehicles and otherunutilized/vacant area) Rs.50 to 60 lakhs.
CATEGORY EAmusement park having an investment of Rs.50crores and above and having area to an extent of 10 hectares andabove (excluding the area provided for parking vehicles and otherunutilized/vacant area) Rs.80 to 100 lakhs.
Provided that during the first four-year period of operation of an amusement park, the annual entertainment tax leviable shall be relaxed at the following rates, namely: -
  Period Relaxation of rate of entertainments tax.
(a) First Year Sixty per cent
(b) Second year Forty per cent
(c) Third year Twenty per cent
(d) Fourth year Ten per cent.
Provided further that the local authority may permit the proprietor of an amusement park to pay the entertainment tax in equated monthly installments.Explanation 1. - Amusement park means a permanent out door facility set up for entertainment which may include structures and buildings where admission is based on payment.Explanation 2. - For the purpose of this section, in categorizing the amusement park, if both the investment and area of land do not come under any of the above categories, but either the investment or the area comes under any one of the categories, the amusement park shall be assessed in the category to which the higher rate of tax is applicable.
(2)
(a)The Government may by notification in the Gazette constitute a committee for the purpose of categorization of the amusement parks, ensuring the safety of parks and to advise the Government for review of the tax structure every three years.
(b)The Committee shall consist of -
(i)The Secretary to Government, Local self Government Department (Urban) - exofficio;
(ii)The Secretary to Government, Local Self Government Department (Rural) - exofficio;
(iii)The Secretary to Government, Finance (Expenditure) - ex-officio;
(iv)The Secretary to Government, Tourism - ex-officio;
(v)Chair Person, Mayors' Chamber;
(vi)Chair Person, Municipal Chairpersons' Chamber;
(vii)President, Kerala Grama Panchayath Association;
(viii)Chief Town Planner.
(c)The Committee shall exercise such other functions as may be specifically authorised in this behalf.".