Section 5 in Kerala Local Authorities Entertainments Tax Act, 1961
5. Admission of persons to entertainments subject to tax.
(1)Save in the cases referred to in section 4, 10 [and section 6A no person shall be admitted for payment to any entertainment 11 where the price for admission is subject to entertainments tax except -(a)with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the local authority indicating the proper tax for such ticket; or(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.(2)Nothing contained in sub-section (1) shall be deemed to preclude the local authority from requiring security from the proprietor of an entertainment for the payment of the entertainments tax in any other case.
