Section 7A(1) in Kerala Local Authorities Entertainments Tax Act, 1961
(1)Notwithstanding anything contained in this Act, the Government may, by general or special order and for reasons to be specified in such order exempt from liability to tax, -(a)any entertainment or class of entertainments; or(b)any or all of the entertainments provided in a place owned by the Government or a Corporation owned or controlled by the Government.
