Section 2 in Kerala Local Authorities Entertainments Tax Act, 1961
2. Definitions.
- In this Act, unless the context otherwise requires -(1)'admission' includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment;(2)'admission to an entertainment' includes admission to any place in which the entertainment is held;(3)'agriculture' includes horticulture and breeding of animals of every description;(4)'entertainment' includes any exhibition, performance, amusement, game, sport or race to which persons are admitted for payment; but does not include any magic performance;(5)'institution' includes a company, society, club or other association of persons by whatever name called;(6)"Local authority" means a village panchayat constituted under section 4 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) or a municipality constituted under section 4 of the Kerala Municipality Act, 1994 (20 of 1994).;(7)"payment for admission" means -(a)the price for admission, and(b)any payment for any purpose whatsoever connected with an entertainment (including any tax) which a person is required to make as a condution for attending or continuing to attend the entertainment in addition to the price for admission;(7A)"price for admission" means the cost of a ticket (excluding any tax) for a seat or other accommodation in a place of entertainment and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required;(8)'Proprietor' in relation to any entertainment includes any person responsible for the management thereof.
