Section 11 in Kerala Local Authorities Entertainments Tax Act, 1961
11. Power of the Government to make rules.
(1)The Government may make rules to carry out all or any of the purposes of this Act, not inconsistent therewith.(2)In particular and without prejudice to the generality of the foregoing power they may make rules -(a)for the composition and consolidated payment of tax under section 4; and(b)for the presentation and disposal of applications for exemption from payment of the entertainments tax.(3)In making any rules the Government may provide that a breach thereof shall be punishable with fine which may extend to one hundred rupees.(4)All rules made under this Act shall be laid for not less than fourteen days before the Legislative Assembly, as soon as possible after they are made and shall be subject to such modification whether by way of repeal or amendment, as the legislative Assembly may make during the session in which they are so laid or the session immediately following.
