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State of Kerala - Section

Section 269 in Kerala Municipality Act, 1994

269. Show Tax.

- [(1) Where a Council by resolution, determines to levy a show tax, such tax shall be levied, subject to such rules as may be prescribed, on all shows within the Municipal area, calculated at the minimum rate as shown below and after every two years, the Council shall impose the said tax after making affixed percentage of enhancement namely:-
Minimum rate for every show
(i) Regular cinematograph exhibition at licenced   Ten Rupees theatres
(ii) Other cinematograph exhibitions   Twenty Rupees
(iii) Regular shows other than cinematographexhibitions conducted at the same place daily   Twenty Rupees
(iv) Other shows   Fifty Rupees.
Explanation. - The term show shall include any entertainment, exhibition, performance, amusement, Sports and games or race to which persons are admitted on payment.] [Substituted by Act 14 of 1999, w.e.f. 24-3-1999.]
(2)The tax levied under sub-section (1) shall be payable by, and recoverable from, the owner of the premises where the show is conducted, if he receives rent for the show or, if no rent is paid, the proprietor of the show including any person responsible for the management thereof.
(3)No tax shall be levied in respect of any show for which no entertainment tax is leviable under the law relating to levy of tax on entertainments and for which no rent is paid to the owner of the premises for the show.Duty on Transfer of Property