State Act

The 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 2[but does not include any magic performance]; (5) 'institution' includes a company, society, club or other association of persons by whatever name called; 3[(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) 1[“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.