Section 3B(2) in Kerala Local Authorities Entertainments Tax Act, 1961
(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.".
