State Act
4
Section 4. Composition and consolidated payment of tax.
The Kerala Local Authorities Entertainments Tax Act 1961
Act no. 20 of 19611961In forceKerala (State Act)
4. Composition and consolidated payment of tax.—On the application of the proprietor of any entertainment in respect of which the entertainments tax is payable under section 3, the local authority may, subject to such rules as may be made by the Government in this behalf, compound the tax payable in respect of such entertainment for a consolidated payment.