AIR 1971 KERALA 92 ::1971 TAX. L. R. 38 ::1970 Ker LT 577 ::1970 Ker L T 677 ::1970 Ker LJ 983

Kerala High Court

Hon'ble Judge(s): P. T. Raman Nair , C.J. AND P. Govindan Nair, K. K. Mathew, T. S. K. Iyer, V. Balakrishna Eradi , JJJ

(A) Kerala Local Authorities Entertainment Tax Act (20 of 1961) , S.5(1)— Act makes proprietor or entertainer alone liable to pay tax and not entertainee -Compliance with provisions of S.5 by local authority is not condition precedent to recovery of tax from proprietor . AIR 1964 Ker 79 (FB), Overruled. (Para 3 16) (B) Constitution of India , Sch.VII List II Entry 62— Entertainment tax -Entry permits imposition of tax either on the entertainer, or on the entertainee or on both. AIR 1959 SC 582, Ref. (Para 3)