Section 6A(1) in Kerala Local Authorities Entertainments Tax Act, 1961
(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.
