State Act

The Kerala Local Authorities Entertainments Tax Act 1961

3[7A. Power to exempt.—(1) Notwithstanding anything contained in this Act, the Government may, by general or special order and for reasons to be specified in such order exempt from liability to tax,— (a) any entertainment or class of entertainments; or (b) any or all of the entertainments provided in a place owned by the Government or a Corporation owned or controlled by the Government. (2) Any local authority concerned shall be bound to comply with any order made by the Government under sub-section (1). (3) A local authority may with the previous sanction of the Govern ment, exempt any entertainment or class of entertainments not exempted under sub-section (1) from liability to the tax.]