The Kerala Municipality (Levy and Collection of Show Tax) Rules, 1998

S.R.O.No. 7/98.—In exercise of the powers conferred by section 269 of the Kerala Municipality Act, 1994 (20 of 1994) read with section 565 thereof, the Government of Kerala hereby make the following rules, namely:-RULES

1. Short title and commencement.—

(1) These rules may be called the Kerala Municipality (Levy and Collection of Show Tax) Rules, 1998.

(2) They shall come into force at once.

2. Definitions.—In these rules unless the context otherwise requires,-

(a) 'Act' means the Kerala Municipality Act, 1994 (20 of 1994);

(b) 'Section' means a section of the Act.

(c) 'Tax' means a show tax leviable under section 269;

(d) Words and expressions used and not defined in these rules, but defined in the act shall have the meanings respectively assigned to them in the Act.

3. Procedure for conduct of show.—(I) A person, liable to pay show tax under section 269 for exhibition in the Municipal area, shall inform the Secretary in writing, the details regarding the proposed show and its place, date and time at least seven days in advance.

(2) The Municipal secretary shall, immediately on receipt of the notice under sub-rule (1), fix the amount of tax to be paid from time to time the security amount to be paid to ensure due payment of the tax, the nature of security and the time within which such security is to be furnished by the person liable to pay tax and issue a notice accordingly.

(3) The security amount furnished under sub-rule (2) shall be kept as deposit in the Municipal fund and if the person liable to pay tax defaults payment, the tax due may be deducted from that amount without any previous notice,

4. Remittance of tax.—(1) The person liable to pay show tax under sub-section (2) of section 269 shall remit the tax in the Municipality on the next working day itself, following the day on which the show was conducted.

(2) The Secretary may, in the case of regular cinema shows, by order permit week remittance of tax.

(3) The show tax shall, in the case of permission given under sub-rule (2), be remitted on every Mondays and if that day is not a working day, then on the next working days.

5. Penalty for default.—Every person shall, after receipt of notice from Municipality, if fails to remit tax with the time specified therein, on conviction, be punished with a fine which may extend to one hundred rupees.

* Published in K.G. Ex. No. 684 dt.7-5-2001, as G.O.(P) No. 109/2001/LSGD dt, 17-4-2001.

6. Compounding of offence.—The Secretary may, in case any person violates these rules, compound such offence by accepting a sum of rupees one hundred as fine in addition to the tax due from such person.

Explanatory Note

(This does not form part of the Notification, but is intended to indicate its general purpose.)

Section 269 of the Kerala Municipality Act, 1994 (20 of 1994) empowers the Government to make rules for the levy of show tax. This Notification is intended to achieve the above purpose.