State Act
Section 6A. Entertainments tax on dramatic and circus performances.
The Kerala Local Authorities Entertainments Tax Act 1961
3[6A. Entertainments tax on dramatic and circus perf ormances.—(1) Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority— (a) on dramatic performances to which persons are admitted for payment shall be 4[hundred rupees] on each performance, and (b) on circus performances to which persons are admitted for payment shall be 5[sixty rupees] on each performance. (2) The tax referred to in sub-section (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be. Explanation.—For the purposes of this section, the expression "dramatic performance" means any play , pantomime or other drama.]