Section 6A in Kerala Local Authorities Entertainments Tax Act, 1961
6A. Entertainments tax on dramatic and circus performances.
(1)Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority -(a)on dramatic performances to which persons are admitted for payment shall be 14 hundred rupees on each performance; and(b)on circus performances to which persons are admitted for payment shall be 15 sixty rupees on each performance.(2)The tax referred to in sub-section (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be.Explanation. - For the purposes of this section, the expression "dramatic performance" means any play, pantomime or other drama.
