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3A
Section 3A. Entertainment tax on seating capacity. The Kerala Local Authorities Entertainments Tax Act 1961
Act no. 20 of 1961 1961 In force Kerala (State Act)
7[3A. Entertainment tax on seating capacity.— Notwithstanding anything contained in sections 3 and 4, a local authority may levy entertainment tax based on seating capacity in the manner prescribed.]
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