The Kerala Panchayat Raj (Levy and Collection of Show Tax) Rules, 1995.
1. Short title and commencement. —
- These rules may be called the Kerala Panchayat Raj (Levy and Collection of Show Tax) Rules, 1995.
- They shall come into force at once.
2. Definitions. — In these rules, unless the context otherwise requires, —
- (a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);
- (b) 'Secretary' means the Secretary of the Village Panchayat;
- (c) 'Section' means a section of the Act;
- (d) 'tax' means the show tax leviable under sub-section (4) of Section 200;
- (e) The 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. Rate of Show Tax. — The show tax under sub-section (4) of Section 200 shall be levied on all shows at the rates fixed by the Grama Panchayat but subject to the following minimum rates namely;-
Rate for each show
(1) Regular cinema shows in licenced theatres .. 5 Rupees
(2) Other cinema shows .. 20 Rupees.
(3) Dance, drama or circus performances .. 10 Rupees
(4) Other shows .. 50 Rupees
Explanation: — In the case of other shows coming under item (4), two shows conducted at a place in a day, with not more than one hour's interval between them, shall be deemed to be a single show.
(2) The rates fixed by the Grama Panchayat under sub-rule (1) may be revised every two years.]
4. Procedure for conducting shows. —
(1) A person liable to pay tax under sub-section(4) of Section 200 shall inform the Secretary in writing, the details regarding the proposed show, including the place, date and time, minimum Seven days prior to such show,
(2) The Secretary shall, on receipt of the information under sub-rule (1), fix the amount of tax to be paid from time to time, the security amount to be furnished to ensure due payment of the tax, the nature of such security and the time within which the security shall be furnished and serve a notice on the person liable to pay tax accordingly.
(3) The Security amount furnished under sub-rule (2) shall be deposited in the Panchayat fund and if the person liable to pay tax defaults, the tax amount may be adjusted from that amount without previous intimation.
* Published in Kerala Gazette (Extra) No, 1131as G.O. (P) No. 46477/N1/98/LSGD dt.26-06-2001.
**Substituted by the S.R.O.No.825/2003 in K.G, Ex. No.1637 Published in 27. 08. 2003
5. Remittance of tax. — (1) The person liable to pay show tax under sub-section (4) of Section 200 shall remit the amount of tax in the Panchayat on the next working day following the day on which the show was conducted.
(2) The Secretary may, in the case of regular cinema shows, by order allow weekly remittance of tax.
(3) In the case of sanction given under sub-rule (2), the show tax shall be remitted every Monday and if that day is not a working day, the working day immediately following it.
6. Punishment for default. — A person shall, if commits default after receipt of notice
from the Panchayat in remitting the amount of tax within the period specified in the notice, on conviction, be punished with fine which may extend to rupees one hundred.
7. Compounding of offences. — The Secretary may, in the case of violation of these
rules by any person, compound the offence by accepting a penalty of rupees hundred in addition to the amount of tax to be paid by such person.
Explanatory Note
(This does not form part of the Notification, but is intended to indicate its general purpose.)
Sub-section (4) of Section 200 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) empowers the Government
to prescribe the rates of show tax. This Notification is intended to achieve the above purpose.