Vidhi Codex

The Karnataka Entertainments Tax Act, 1958

The Karnataka Entertainments Tax Act, 1958

Tax195837 sections

The Karnataka Entertainments Tax Act, 1958, regulates taxes levied on public amusement and entertainment. It applies to proprietors of commercial cinema theatres, amusement park operators, and event organizers within the state. The law matters because it powerfully and directly impacts the cost of tickets for moviegoers and visitors, adjusting tax rates to actively promote local language films, reduce operational burdens on theatre owners, and encourage tourism. By detailing tax exemptions, show taxes, and ticket service charges, this legislation balances state revenue generation with the commercial viability of the entertainment industry, making recreation more affordable and structured for the general public.

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  1. 0. Preamble
  2. 1. It is proposed to amend sub-section (7) of section 5 of the Karnataka Tax on
  3. 2. Consequent to the amendment of section 3 of the Karnataka Tax on Luxuries
  4. 3. It is proposed to insert a new Section 7A in the Karnataka Entertainments Tax
  5. 4. In the Karnataka Sales Tax Act, 1957, it is proposed to amend:
  6. 5. Certain consequential amendments are also made.
  7. 6. Manner of payment of tax.- 1[(1) 2[Save as otherwise provided in
  8. 6A. Submission of returns and furnishing of information]4
  9. 6B. Payment for admission, etc., escaping assessment.- (1) Where, for any reason,
  10. 6C. Rectification of mistakes
  11. 7. Exemptions
  12. 7A. Power of State Government to exempt or reduce tax
  13. 8. Refunds in certain cases
  14. 8A. Rounding off of tax etc
  15. 8B. Appeals
  16. 8C. Revisional Powers of 1[Joint Commisioners]1
  17. 8D. Revision by the Commissioner 1[x x x]1
  18. 8E. Appeal to the Appellate Tribunal
  19. 9. Payment and recovery of tax
  20. 9A. Forfeiture of illegal or excess collection of tax
  21. 9B. Liability of firms
  22. 9C. Liability on transfer of business
  23. 9D. Assessment of legal representatives
  24. 9AA. Provided that before taking action, under this section, the proprietor shall be given reasonable opportunity of being heard.
  25. 9AB. Purchase by the State Government in auction of property
  26. 10. Inspection
  27. 11. Admission of certain officers without payment
  28. 12. Penalties
  29. 12A. Summary disposal of certain cases
  30. 13. Composition of offences
  31. 14. Bar of certain proceeding
  32. 15. Limitation for certain suits and prosecutions
  33. 16. Delegation of certain powers of the State Government
  34. 17. Delegation of certain powers of the State Government.
  35. 18. Power to make rules
  36. 19. Repeal and savings
  37. 20. Power to remove difficulties

PDF: pending for this language.