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[Cites 0, Cited by 1] [Section 5(1)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(1)(b) in Kerala Local Authorities Entertainments Tax Act, 1961

(b)in special cases, with the approval of the local authority, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted, unless the proprietor of the entertainment has made arrangements approved by the local authority for furnishing returns of the payments for admission to the entertainment and has given security approved by the local authority for the payment of the entertainments tax.