Certain consequential amendments are also made.

(Obtained from L.A. Bill No. 23 of 1996.)

XXXVII

Amending Act 7 of 1997.—It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Excise act 1966 (Karnataka Act 21 of 1966), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act 1932 (Mysore Act IX of 1932), and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made.

Hence, the Bill. (Obtained from L.A. Bill No. 12 of 1997.)

XXXVIII

Amending Act 18 of 1997.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957 to reflect the clear intention of the Budget speech for the year 1997-98.

After considering the representation made by the Karnataka Film Chamber of Commerce, it was considered necessary to amend the Karnataka Entertainments Tax Act, 1958 to provide for,

1. (i) reduction of rate of entertainment tax, and
2. (ii) abolition of surcharge consequent to re-introduction of ticket sealing system with effect from 1.4.97; In view of the decision of the Hon’ble High Court of Karnataka in W. P. No. 2397/1988 and other connected matters, it has become necessary to amend the Karnataka Agricultural Income Tax, 1957 retrospectively with effect from 1.4.1975 to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm stood dissolved. Hence, the Bill. (Obtained from L.A. Bill No. 35 of 1997.) XXXIX Amending Act 3 of 1998.- It is considered necessary to amend the Karnataka Taxation Laws Amendment Act, 1997 (Karnataka Act 7 of 1997), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) ,the Karnataka Excise act 1966 (Karnataka Act 21 of 1966), the Mysore Betting Tax Act 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Published in the Karnataka Gazette (Extraordinary), Part IV-2A dated 26th March 1988, as No. 349, p. 32 and L.A. Bill No. 6 of 1998.) XL Amending Act 20 of 1998.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957 and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 32 of 1958) to provide for exemption for certain State public undertakings engaged in manufacturing activities from deduction Tax under section 19AA, to authorise the Joint Commissioner of the Commercial Taxes to permit prosecution under section 29(2), to increase the composition amount to be on par with the other penalties under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), and to provide relief to cinema theatres in respect of Show Tax under the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 32 of 1958). Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A, dated 15th May 1998, as No. 601, p.5) XLI Amending Act 4 of 1999.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on entry of goods Act 1979 (Karnataka Act 27 of 1979) the Karnataka Tax on Luxuries (Hotel, Lodging Housed and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 6 of 1999.) XLII Amending Act 5 of 2000.- It is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill. No. 6 of 2000.) XLIII Amending Act 26 of 2000.- (As appended to at the time of introduction) In the Budget 200-2001, the entertainment tax on non-Kannada films was enhanced from 70% to 100% with effect from 1.4.2000 and necessary amendments were made to the Karnataka Entertainment Tax Act, 1958. After the Tax was so enhanced, representations were received from some of the trade bodies including cinema talkies owners and peoples representatives that this increase was very steep and had caused lot of distress to the cine owners and cine goers and had adverse impact on the attendance in cinema halls and would severely impair the cinema trade including the upkeep of the cinema halls. Likewise, there were request for Banjara-specking peoples, who are also minorities in the State of karnataka to extend the benefit of exemption from payment of entertainment tax in respect of Banjara film as it has been allowed to Kodava Konkani and tulu films. After examining the representations, the Government was convinced that cinema trade in Karnataka so far as it relates to non-Kannada film was severely affected on account of steep increase in the rate of entertainment tax with effect from 1.4.2000 and therefore it was felt necessary to reduce the rate of tax to 80% by making suitable amendments to the Karnataka Entertainment Tax Act, 1958 to redress the hardship caused to the cine owners and cine goers. It was also considered necessary to extend the benefit of exemption to Banjara film. Since the Matter was urgent and the Karnataka Legislative Council was nor in session, the Karnataka Entertainment Tax (Amendment) Ordinance, 2000 (Karnataka Ordinance No. 6 of 2000) was promulgated to achieve the above object. Hence the Bill (Obtained from L.A. Bill No 28 of 2000). XLIV Amending Act 5 of 2001.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957 the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on luxuries Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Tax on Professions. Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) and the Karnataka Agricultrural Income Tax Act, 1957 Karnataka Act 22 of 1957). Certain consequential amendments are also made. Hence the Bill (Obtained from L.A. Bill No 7 of 2001. DPAL 9 SHASANA 2001). XLV Amending Act 5 of 2002.- It is considered necessary to amend the Karnataka Agriculture Income Tax. 1957, the Karnataka Sales Act, 1957, the Karnataka Taxes on Luxuries Act, 1979, the Karnataka Taxes on entry of Goods Act, 1979 and the karnataka Entertainment Tax Act, 1958 to give effect to the proposal made in the Budget Speech and matters connected therewith. Certain consequential and incidential amendments are also made. Hence the Bill (Obtained from L.A. Bill No 12 of 2002. DPAL 18 SHASANA 2002). XLVI Amending Act 7 of 2003.- It To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976, the Karnataka Tax on Luxuries Act, 1979, the Karnataka Tax on Entry of Goods Act, 1979 and the Karnataka Electricity (Taxation on Consumption) Act, 1959. Hence the Bill. [L.A. Bill No. 9 of 2003] (Entries 46, 52, 53, 54, 60 and 62 of List-II of the Seventh Schedule to the Constitution of India) XLVII Amending Act 3 of 2004.- The Hon'ble High Court of Karnataka in S.T.R.P. numbers 46 to 57/2003 has held that tax cannot be levied on civil works like asphalting and repairing of roads under the existing provisions of the Karnataka Sales Tax Act, 1957. However, taxes have been levied and collected on such civil works from 1st April 1986 relying on the existing entries. In view of the decision of the Hon'ble High Court, it is considered necessary to incorporate an enabling provision to levy such tax by amending the Karnataka Sales Tax Act, 1957 with retrospective effect. Similarly, the Hon'ble High Court of Karnataka in W. P. Nos. 86078608/2003 has held that the tax cannot be levied on works contract of processing and supplying of photographs, photo prints and photo negatives under the existing provisions of the Karnataka Sales Tax Act, 1957. The Hon'ble High court has held that though the State Legislature has the power to levy tax on such works contracts, in view of the relevant entry having been struck down by the Hon'ble Supreme Court, in September 1999, tax cannot be levied and collected on such works contracts till the relevant entry is re-introduced in the Karnataka Sales Tax Act, 1957. Taxes have been levied and collected on such works contracts from 1st July 1989. In view of the decision of the Hon'ble Supreme Court and the High Court, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 with retrospective effect. It is also considered necessary that there should be a provision under the Karnataka Sales Tax Act, 1957 to constitute a Settlement Commission to reduce long pending disputes and recover tax arrears expeditiously. The rate of sales tax being levied at present on Camphor is 5%. Whereas the Empowered Committee of State Finance Ministers has appealed to all the States / UTs to adopt the floor rates on all items. Hence, the rate of sales tax on Camphor is being increased to the floor rate of 8% by amending the Karnataka Sales Tax Act, 1957. It is also considered necessary to amend the Karnataka Tax on Luxuries Act, 1979, to give tax relief to clubs situated within areas outside municipal corporations and to give tax relief to senior citizens and members of a youth club registered or recognised by the Department of Youth Services. It is also considered necessary to omit the provisions under the Karnataka Entertainments Tax Act, 1958 relating to collection of service charges by the owners of theatres. Hence the Bill. [L.A. BILL No. 6 OF 2004] XLVIII Amending Act 26 of 2004.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932(Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Luxuries Act, 1979) and the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979). Opportunity is also taken to rationalize certain provisions of the said Acts and also to codify and make certain consequential amendments to implement reliefs already announced. Hence the Bill. [ L.A. BILL No. 18 OF 2004 ] XLIX Amending Act 11 of 2005.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979), the Karnataka Tax on Lotteries Act, 2004 (Karnataka Act 3 of 2004), the Karnataka Special Tax on Entry of Certain Goods Act, 2004 (Karnataka Act 29 of 2004) and the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004). Opportunity is also taken to rationalize certain provisions of the said Acts. Hence the Bill. (LA Bill No. 12 of 2005) L Amending Act 25 of 2005.- To give effect to the decision taken to reintroduce the provision of collection of tax free service charges by the cinema theatre owners for maintenance of the theatres as requested by the film industry. Hence the Bill. (LA Bill No. 23 of 2005) LI Amending Act 5 of 2006.- It is considered necessary to amend the Karnataka Agriculture Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposal made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [ L.A. Bill No. 6 of 2006 ] LII Amending Act 5 of 2007.- It is considered necessary to amend the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and also to amend the Karnataka Sales Tax Act, 1957 to provide for a provision for empowering the State Government to withdraw any notification issued under section 8-A either prospectively or retrospectively to give effect to the decision taken by the State Government with regard to discontinuance of sales tax based incentives to industries as a part of national consensus to bring in reforms in State taxes. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 22 of 2007] [Entries 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LIII Amending Act 25 of 2007.- It is considered necessary to amend the Karnataka Entertainments Tax Act, 1958 to reduce the tax pay payable by a proprietor of amusement in order to encourage tourism in the State. Hence the Bill. [L.A.Bill No 40 of 2007] [Entry 62 of List II of the Seventh Schedule to the Constitution of India.] LIV Amending Act 6 of 2008.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith or incidental thereto. Opportunity is also taken to rationalise taxation and make certain consequential amendments also. India.) Hence the Bill. (LA Bill No. 3 of 2008, File No.DPAL 11 Shasana 2008) [Entry 62 of List II of the Seventh Schedule to the Constitution of LV Amending Act 7 of 2009.- It is considered necessary to amend the Mysore Betting tax Act, 1932, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. (LA Bill No.21 of 2009, File No. DPAL 13 Shasana 2009) [Entries 60 and 62 of List II of the Seventh Schedule to the Constitution of India.) LVI Amending Act 5 of 2010.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and specifically to,
3. (i) amend the Karnataka Sales Tax Act, 1957 to provide for levy of tax on supply of goods by an association or a body of persons like clubs, registered or unregistered, to its members retrospectively from second day of February, 1983 from which day by the forty-sixth amendment to the Constitution of India, the State Legislature was empowered to levy tax on such transactions so as to remove doubts raised in this regard because of the judgment of the Hon’ble High Court of Karnataka in the case of Century Club and Others versus The State of Mysore and another, declaring the provisions made in the Karnataka Sales Tax Act, 1957 before such constitutional amendment for levy of tax on such transactions as void and inoperative.
4. (ii) provide for collection of entry tax in advance under the Karnataka Tax on Entry of Goods Act, 1979 at the point of sugar factories selling sugar to dealers who subsequently cause entry of such sugar into any local area in the State. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 9 of 2010, File No.DPAL 12 Shasana 2010] [Entries 52,54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LVII Amending Act 15 of 2011.- It is considered necessary to amend the Mysore Betting Tax Act, 1932, the Mysore Race Courses Licensing Act, 1932, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to,
5. (i) extend the application of the Betting Tax Act, 1932 and the Mysore Race Courses Licensing Act, 1952 for the whole of State of Karnataka;
6. (ii) to omit certain redundant provisions and the Schedules in the Betting Tax Act, 1932 and the Mysore Race Courses Licensing Act, 1952;
7. (iii) to repeal certain redundant enactments; and
8. (iv) give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 11 of 2011, File No.Samvyashae 13 Shasana 2011] [Entries 34,52, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LVIII Amending Act 18 of 2012.- It is considered necessary to amend the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A. Bill No. 4 of 2012, File No.Samvyashae 24 Shasana 2012] [Entries 46, 52, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LIX Amending Act 53 of 2013.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith particularly to specify that any clarification issued by the Commissioner of Commercial Taxes under the Karnataka Sales Tax Act, 1957 or the Karnataka Tax on Entry of Goods Act, 1979 overrides the clarification of the Authority for Clarification and Advance Rulings. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A. Bill No. 07 of 2013, File No. Samvyashae 36 Shasana 2013] [Entries 52, 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LX Amending Act 05 of 2016.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958), Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Tax on luxuries Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979). Opportunity is also taken to rationalize certain provisions of the said Acts and repeal The Karnataka Agriculture Income-Tax 1957 (Karnataka Act 22 of 1957). Hence the Bill [L.A. Bill No.11 of 2016, File No. Samvyashae 19 Shasana 2016] [entries 46, 52,60 and 62 of List II of the Seventh Schedule to the Constitution of India.]
   • • - - - - 1[KARNATAKA ACT]1 No. 30 OF 1958. (First published in the 1[Karnataka Gazette]1 on the First day of January, 1959.) THE 1[KARNATAKA]1 ENTERTAINMENTS TAX ACT, 1958. (Received the assent of the Governor on the Nineteenth day of December, 1958.) (As Amended by Acts 14 of 1966, 31 of 1969, 14 of 1971, 4 of 1973, 15 of 1974, 36 of 1976, 16 of 1977, 3, 21 and 25 of 1979, 14 and 26 of 1980, 5 of 1981, 13 of 1982, 2 and 9 of 1983, 9 of 1984, 3 and 22 of 1985, 3, 15, 17 and 31 of 1987, 2 and 17 of 1988, 20 of 1989, 7 of 1990, 6 of 1992, 5 and 11 of 1993, 18 and 25 of 1994, 6 of 1995, 5 and 15 of 1996, 7 and 18 of 1997, 3 and 20 of 1998, 4 of 1999, 5 of 2000, 26 of 2000, 5 of 2001, 5 of 2002, 7 of 2003, 3 of 2004, 26 of 2004, 11 of 2005, 25 of 2005, 5 of 2006, 5 of 2007, 25 of 2007, 6 of 2008, 7 of 2009, 5 of 2010, 15 of 2011, 18 of 2012, 53 of 2013 and 05 of 2016.) An Act to consolidate and amend the laws relating to the levy of tax on entertainments in the 1[State of Karnataka]1. WHEREAS it is expedient to consolidate and amend the laws relating to the levy of tax on entertainments in the 1[State of Karnataka]1; BE it enacted by the 1[Karnataka State]1 Legislature in the Ninth year of the Republic of India as follows:— 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973. 1. Short title, extent and commencement.- (1) This Act may be called the 1[Karnataka]1 Entertainments Tax Act, 1958. 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.

1. (2) It extends to the whole of the 1[State of Karnataka]1. 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.
2. (3) Section 19 shall come into force at once in the whole of the 1[State of Karnataka]1 and the rest of this Act shall come into force at once in the areas of the State in which any of the enactments repealed by section 19, was in force. All the provisions of this Act (except section 19) shall come into force in such other area or areas of the State from such 2[date]2 or dates as the State Government may by notification specify. 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973. 2. Act came into force in all other areas of the State on 1.1.1959 by notification. Text of the notification is at the end of the Act. 2. Definitions.- In this Act, unless the context otherwise requires,—
   • (a) “admission” includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment; 1[(aa) “Additional Commissioner” means the Additional Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004); ]1
   • (b) “admission to an entertainment” includes admission to any place in which an entertainment is held; 1[(ba) “Amusement” means any amusement and includes playing a game or skill on a machine or riding on a machine or any other carriage or contraption or boat or other vessel or playing in an enclosure or water body or any other specially designed or developed or demarcated surface or area or participating in any contest or game of chance or skill or talent, held or organized or provided in any amusement arcade or amusement park or any other place for which persons are required to make payment for admission or participation;]1 1[2[(bb)]2 “antennae” means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber’s television sets at the residential or non-residential places are linked by metallic co-axial or optic fibre cable to a Central System, called headend 3[or a tuner or a similar device which enables Direct To Home transmission of television signals]3 ]1 2. Renumberd by Act 5 of 2002 w.e.f 01.04.2002. 1[(c) 2[Deputy Commissioner]2 means a 2[Deputy Commissioner]2 of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;]1 2.. Substituted by Act 5 of 1993 w.e.f 9.11.1992. 1[(ca) “cable television” means a system organised for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television set is linked by metallic coaxial cable or optic fibre cable to a central system called the ‘headend’ and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a nonresidential place of a connection holder;]1 1[2[(cb)]2 ‘cinema theatre’ means any place of entertainment in which cinematograph shows are held to which persons are admitted for payment;]1 2. Clauses (ca) and (cb) relettered as (cb) and (cc) by Act 11 of 1993 w.e.f. 01.04.1993. 1[2[(cc)]2 “Commissioner” means the Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;]1 2. Clauses (ca) and (cb) relettered as (cb) and (cc) by Act 11 of 1993 w.e.f. 01.04.1993.
   • (d) “complimentary ticket” means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission; 1[(da)XXX]1 1[(e) ‘Entertainment’ with all its grammatical variations and cognate expressions means,—
     • (i) a horse race 2[or live telecast of a horse race]2 to which persons are admitted on payment;
     • (ii) Cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it 3[or without a cable network attached under the Direct To Home scheme]3 or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;
     • (iii) any amusement 4[or recreation or any entertainment provided by a multi system operator]4 or exhibition or performance or pageant or a 5[x x x]5 game or sport whether held indoor or outdoor to which persons are admitted on payment;]1 1[Explanation.- 2[game]2 or sport shall mean Cricket, Hockey, Foot Ball, Basket Ball, Tennis, Golf, 3[x x x]3 Volley-Ball, Badminton, Kabbadi, Swimming, Athletics, Base-Ball, Weight Lifting, and any other sport or game the Government may notify.]1 1[(e1) x x x]1
   • (f) “institution” includes a company, society, club or other association of persons by whatever name called; 1[(fa) “2[Additional Commissioner]2” means the 2[Additional Commissioner]2 of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957.]1 1[(fb) “Joint Commissioner” means the Joint Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);]1 1. Sbustituted by Act 7 of 1997 w.e.f. 01.04.1997. 1[(g) ‘local authority’ means a municipal corporation a city municipal council, a town municipal council, a cantonment board, a town board, a sanitary board, a notified area committee, 2[a 3[Grama panchayat]3]2, as the case may be;]1 1. Sbustituted by Act 14 of 1966 w.e.f. 16.05.1966 by notification Text of the notification is at the end of the Act. 2.. Sbustituted by Act 31 of 1987 w.e.f. 01.04.1987. 3. Sbustituted by Act 18 of 1994 w.e.f. 01.04.1994. 1[(gg) '' Multi System Operator ` means person engaged in the business of receiving and distributing satellite television signals, communication network, including production and transmission of programmes and packages.`]1
   • (h) “notification” means a notification published in the Official Gazette;
     • (i) “payment for admission” includes,—
     • (i) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;
     • (ii) any payment for seats or other accommodation in a place of entertainment; 1[(iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get;
     • (iv) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; 1[ (iv-a) any payment for any purpose whatsoever connected with an entertainment including sponsorship fee and advertisement charges, which is paid to the proprietor or any person connected with conducting or organising such entertainment, 2[with a view to promoted goodwill, brand name or any business interest directly or indirectly which enables entry of any person in to the entertainment]2]1;
     • (v) any payment for admission of a motor vehicle into the auditorium of a cinema known as drive-in-theatre.]1 1. Sub clauses (iii) to (v) inserted by Act 3 of 1985 w.e.f 10.01.1985. 1[Explanation.- “Payment for admission” shall not include any sponsorship fee or advertisement charges paid to the proprietor or any person connected with or conducting or organising any event of sport]1 1[(ia) “population” means the population as ascertained at the last preceding census of which the relevant figures are published;]1 1[3[(ib) “place of entertainment”]3 means the place where an entertainment is held and includes the booking office 2[and any place from where the entertainment is provided by means of cable connection from any type of antennae with a cable net work attached to it or cable television]2 and such other place where the accounts and other documents connected with the entertainment are kept.]1
   • (j) “prescribed” means prescribed by rules made under the Act; 1[(k) ‘proprietor’ in relation to any entertainment other than an entertainment referred to in sub-clause (iii) of clause (e) includes any person responsible for the management thereof and in relation to any entertainment referred to in sub-clause (iii) of clause (e) includes any person conducting, organising, sponsoring or patronising any such entertainment.]1 1[(l) '' Recreation Parlour '' means any place where a game such as bowling, billiards, snooker or the like by whatever name called is provided, for which persons are required to make payment for admission or participation.]1 1[2A. Instructions to subordinate authorities.- 1[(1)]1 The State Government or the Commissioner, may from time to time issue such orders, instructions and directions to all officers and persons employed in the execution of this Act, as they may deem fit, for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government or the Commissioner: 1. Renumberd by Act 7 of 1997 w.e.f 01.04.1997. 1[(2) All officers and persons employed in implementation of this Act shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions.]1 Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions. 2B. Power to issue directions regarding jurisdiction.- The Commissioner may by general or special order in writing direct that the powers conferred on an Entertainments Tax Officer of an area by or under this Act, shall, in respect of any specified place of entertainment in such area be exercised by the Entertainments Tax Officer of any other area whereupon the Entertainments Tax Officer of such other area may exercise and perform the same powers and functions in respect of such place of entertainment as the former officer.]1 1. Sections 2A and 2B inserted by Act 20 of 1989 w.e.f 17.04.1989. 1[3. Tax on payment for admission to entertainments.- 2[(1) There shall be levied and paid to the State Government entertainments tax on each payment for admission excluding the amount of tax, to an entertainment,-
   • (a) specified in sub-clause (i) of clause (e) of Section 2 at 70 per cent of such payment; and
   • (b) specified in sub-clause (ii) of clause (e) of Section 2 at 3[30 per cent]3 of such payment.]2]1 2. Sub-section (1) substituted by Act 26 of 2004 w.e.f 1.8.2004. 3[Table x x x]3 . 1[Proviso x x x]1 . 1[Provisos x x x]1 1[(1-A) In respect of entertainments referred to in sub-clause (iii) of clause (e) of Section 2, other than an entertainment on which tax is levied under section 4-E or 4-F, there shall be levied and paid to the State Government on each payment for admission excluding the amount of tax, to such entertainment, entertainments tax at the rate of ten per cent, if such payment for admission, excluding the amount of tax, is not less than fifty rupees. Provided that no tax shall be levied in the case of admission to a circus 2[or drama]2 or magic show or game or sport, where it involves no participation.]1 3[Provided further that admission to a game or sport involving proprietary teams, that is played for prize moneys and organized on commercial basis shall not be exempted from tax under the first proviso.;]3
3. (2) Notwithstanding anything contained in sub-section (1), 1[and subsection (1-A)]1 2[x x x]2 there shall be levied and paid to the State Government (except as otherwise expressly provided in this Act) on every complimentary ticket issued by the proprietor of an entertainment, the entertainments tax at the appropriate rate specified in sub-section (1) 1[and sub-section (1-A)]1 2[x x x]2 in respect of such entertainment, as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use; and for the purposes of this Act, the holder of such ticket shall be deemed to have been admitted on payment. 2. . Inserted by Act 21 of 1979 w.e.f 31.03.1979 and Omitted by Act 26 of 1980 w.e.f 11.08.1980. 1[Provided that where the seat or accommodation which the holder of such a ticket is entitled to occupy or use is different from the classes of seat or accommodation inside the auditorium or place of entertainment and for admission to the said seat or accommodation no payment is fixed, the holder of such ticket shall be deemed to be entitled to occupy or use the highest class of seat or accommodation and shall for purposes of this Act, be deemed to have been admitted on payment of the charges for such highest class of seat or accommodation.]1 1[(3) Not withstanding anything contained in sub-section (1-A) there shall be levied and paid to the state Government on every admission made by the proprietor of an entertainment on payment as defined in sub-clause (iv-a) of clause (i) of section 2, the entertainment tax at the rate specified in subsection (1-A) in respect of such entertainment as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the person admitted occupies or uses ; and for the purpose of this Act, the person admitted shall be deemed to have been admitted on payment. Provided that where the admission made to an entertainment whether or not having different classes of seat or accommodation inside the place of entertainment is wholly on payment as defined in sub-clause (iv-a) of clause (i) of Section 2, the payment made to such entertainment shall be deemed to have been made by the person or persons admitted]1 ]1 1[3-A. Additional tax on admission.- In the case of cinematograph shows, in addition to the tax leviable under section 3, there shall be levied and paid to the State Government a tax on each payment for admission to any class at the following rates namely,-

¹ Inserted by Act 15 of 2011 w.e.f 01.04.2011.

¹ Substituted by Act 5 of 2006 w.e.f 01.04.2006.

¹ Inserted by Act 11 of 1993 w.e.f 01.04.1993.

³ Inserted by Act 5 of 2006 w.e.f 01.04.2006.

¹ Substituted by Act 3 of 1985 w.e.f 10.01.1985

¹ Inserted by Act 11 of 1993 w.e.f 01.04.1993.

¹ Inserted by Act 16 of 1977 w.e.f 01.04.1979 by notification. Text of the notification is at the end of the Act.

¹ Inserted by Act 3 of 1985 w.e.f 10.01.1985.

¹ Omitted by Act 15 of 2011 w.e.f 01.04.2011.

¹ Substituted by Act 7 of 1997 w.e.f 01.04.1997.

² Inserted by Act 26 of 2004 w.e.f 01.08.2004.

³ Inserted by Act 5 of 2006 w.e.f 01.04.2006.

⁴ Inserted by Act 5 of 2002 w.e.f 01.04.2002.

⁵ Omitted by Act 3 of 1998 w.e.f 01.04.1998.

¹ Inserted by Act 4 of 1999 w.e.f. 01.04.1997.

² Substituted by Act 5 of 2006 w.e.f 01.04.2006.

³ Omitted by Act 5 of 2002 w.e.f 01.04.2002.

¹ Inserted by Act 9 of 1983 w.e.f. 01.04.1983 and Omitted by Act 9 of 1984 w.e.f 01.04.1984.

¹ Inserted by Act 3 of 1985 w.e.f. 10.01.1985.

² Substituted by Act 5 of 1993 w.e.f 9.11.1992.

¹ Inserted by Act 5 of 2002 w.e.f. 01.04.2002.

¹ Inserted by Act 5 of 2001 w.e.f 01.04.2001.

² Substituted by Act 5 of 2002 w.e.f 01.04.2002.

¹ Substituted by Act 3 of 2004 w.e.f 29.01.2004.

¹ Inserted by Act 16 of 1977 w.e.f 01.04.1979.

¹ Inserted by Act 3 of 1985 w.e.f 10.01.1985.

² Inserted by Act 11 of 1993 w.e.f 01.04.1993.

³ Substituted by Act 3 of 1998 w.e.f 01.04.1998

¹ Substituted by Act 7 of 1997 w.e.f 01.04.1997.

¹ Inserted by Act 5 of 2002 w.e.f 01.04.2002.

¹ Inserted by Act 7 of 1997w.e.f 01.04.1997.

¹ Substituted by Act 14 of 1966 w.e.f 16.05.1966.

³ Substituted by Act 7 of 2009 w.e.f 01.04.2009.

¹ Inserted by Act 21 of 1979 and omitted by Act 5 of 1981 w.e.f 04.04.1981.

¹ Inserted by Act 9 of 1983 and omitted by Act 9 of 1984 w.e.f 01.04.1984.

¹ Substituted by Act 5 of 2006 w.e.f. 01.04. 2006.

² Inserted by Act 5 of 2007 w.e.f. 01.04. 2007.

³ Inserted by Act 7 of 2009 w.e.f. 01.04.2009.

¹ Inserted by Act 5 of 2001 w.e.f 01.04.2001.

¹ Inserted by Act 36 of 1976 w.e.f 01.04.1976.

¹ Omitted by Act 36 of 1976 w.e.f 01.04.1976 and inserted by Act 5 of 2001 w.e.f 01.04.2001.

Sl. No. Classification of Theatres Amount

1. (1) (2) (3)

1. Section 3A inserted by Act 14 of 1966 and omitted by Act 18 of 1997 w.e.f 20.09.1997. Again inserted by Act 7 of 2003 w.e.f 01.04.2003.

1[3B. x x x]1

¹ Inserted by Act 36 of 1976 and omitted by Act 13 of 1982 w.e.f 01.07.1982. Again inserted by Act 25 of 1994 w.e.f 27.09.1994 and omitted by Act 7 of 1997 w.e.f 1.4.1997.

1[3-C. Special provision in respect of certain films.Notwithstanding anything contained in sections 3 and 3-A, no tax shall be levied under the said sections on a cinematograph show of a Kannada, Kodava, Konkani, Tulu or Banjara film which is not a dubbed version of a film of other language, subject to production of a certificate by the proprietor, as may be prescribed.]1

¹ Substituted by Act 6 of 2008 w.e.f. 1.8.2008.

1. (a) in the case of a cinematograph show of a 1[Kannada film (other than a remake or a dubbed version of a film of other language, which has secured a Censor Certificate from the Central Board of Film Certification on or after First day of September, 1993) or a]1 Kodava, Konkani 2[Tulu or Banjara film]2 produced in the State of Karnataka the rates of entertainments tax payable shall be 3[nil]3; 1[Provided that in case of a Kannada Film which is remake of a film of other language, which has secured a Censor Certificate from the Central Board of Film Certification on or before 31st day of March, 2002, no tax shall be levied under 3[sections 3 and section 3-A]3 2[xxx]2]1 4[Provided further that tax at the rate of seventy-five per cent of the tax payable under 3[sections 3 and 3-A]3 shall be levied from 1st day of April, 2002 on a Kannada film which is a remake of a film of other language and which has secured a Censor Certificate from the Central Board of Film Certification.]4 1[(b) in the case of a cinematograph show of a Kannada, Kodava, Konkani, or Tulu film produced outside the State of Karnataka and which has secured censor Certificate issued by the Central Board of Film Certification on or before the thirty-first day of December, 1987, the rates of entertainments tax payable shall be 2[nil]2 3[x x x]3.]1 4[Explanation.- x x x]4]3]1 1[(c) in the case of a cinematograph show of a Kannada film which is a remake of a film of any other language,—
   • (i) having been remade in the State of Karnataka after a period of ten years from the date of issue of a certificate by the Central Board of Film Certification to such other language film; or
   • (ii) which has secured a best feature film award granted by the Central Government or any State Government or has figured in the Indian Panorama section of International Film Festival and has been remade in the State of Karnataka; the rate of entertainments tax payable shall be 2[nil]2.]1 Provided that where 1[such film has secured, after the first day of April, 1981, a best feature film award granted by the Central Government or any State Government or an Internationally recognised award notified by the State Government,]1 no entertainments tax shall be payable for a period of one year from such date as may be specified by the State Government.]4 1[(1A) Notwithstanding anything contained in sub-section (1), where a Kannada, Kodava, Konkani 2[Tulu or Banjara film]2 has secured after the first day of April, 1981 a best feature film award granted by the Central or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of one year from such date as may be specified by the State Government.]1 1[(2) Notwithstanding anything contained in 2[section 3 3[x x x]3]2, in the case of a cinematograph show of a film other than a Kannada, Kodava, Konkani 4[Tulu or Banjara film]4 which has secured, after the first day of April, 1981, 5[a best feature film award]5 granted by the Central Government or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of six months from such date as may be specified by the State Government.]1 1[Explanation.- x x x]1 1[Explanation.- x x x]1 1[4. Additional Tax on cinematograph shows.- 2[3[(1)]3 In the case of cinematograph shows, in addition to the tax leviable under 4[Sections 3 and 3-A]4 or the tax leviable under Section 4-A, there shall be levied and paid to the State Government a tax calculated at the following rates, namely:— TABLE Sl. Payment for admission (excluding Rate of tax No. entertainment tax) of a person to the per show highest class of seat or accommodation a. does not exceed five rupees 5[Forty three rupees]5 b. exceeds five rupees but does not 5[Fifty Five exceed fifteen rupees rupees]5 c. exceeds fifteen rupees but does 5[Sixty Eight not exceed twenty rupees rupees]5 d. exceeds twenty rupees 5[One Hundred and Eighteen rupees]5 Provided that in the case of a cinematograph show of Kannada, Kodava, Konkani or Tulu film, in addition to tax leviable under 4[Sections 3 and 3-A]4 the tax payable under this sub-section shall be at the following rates, namely:— Sl. Payment for admission (excluding Rate of tax No. entertainment tax) of a person to the per show highest class of seat or accommodation a. does not exceed five rupees 5[Eighteen rupees]5 b. exceeds five rupees but does not 5[Thirty rupees]5 exceed fifteen rupees c. exceeds fifteen rupees but does 5[Thirty Eight rupees]5 not exceed twenty rupees d. exceeds twenty rupees 5[Forty Eight rupees]5 Provided further that in respect of cinema theatres paying tax in the manner specified in section 4-A, the tax under this section shall be paid at the following rates, namely:— Sl. Total Payment for admission of a person Rate of tax No. to the highest class of seat or per show accommodation a) does not exceed eight rupees 5[Forty rupees]5 b) exceeds eight rupees but does 5[Forty Five rupees]5 not exceed fifteen rupees c) exceeds fifteen rupees 5[Fifty rupees]5 Provided also that in respect of cinema theatres paying tax in the manner specified in section 4-A, the tax payable under this sub-section in respect of cinematograph show of a Kannada, Kodava, Konkani or Tulu film shall be at the following rates, namely:— Sl. Total Payment for admission of a person Rate of tax No. to the highest class of seat or per show accommodation a) does not exceed eight rupees 5[Thirteen rupees]5 b) exceeds eight rupees but does 5[Twenty Five rupees]5 not exceed fifteen rupees c) exceeds fifteen rupees 5[Thirty Eight rupees]2 1[(2) No proprietor of a cinema theatre shall collect or cause to be collected the tax payable under sub-section (1) from the persons admitted to the cinema theatre for the entertainment.]1 1[(3) Notwithstanding anything contained in sub-section (1), no show tax shall be payable in respect of a cinematograph show of a Kannada, Kodava, Konkani or Tulu film screened in theatres situated within the limits of any local authority 2[(but excluding a cantonment board)]2 3[or town or village]3 having a population not exceeding fifteen thousand.]1 1[4A. Tax on cinematograph shows in certain places.- (1) In lieu of entertainment tax 2[x x x]2 payable under sub-section (1) of 4[Sections 3 and 3-A]4 2[x x x]2, in the case of cinematograph shows held in cinema theatres situated within the limits of a local authority 3[(but excluding a cantonment board)]3 whose population does not exceed seventy five thousand specified in column (2) of the table below, the proprietor may, at his option and subject to such conditions, as may be prescribed, pay the amount of tax as specified in column (3) thereof,— Sl. Local authority Rate of tax No. population of which 1 2 3
2. (a) does not exceed twenty-five thousand 2[Five percent]2 of the gross collection capacity.
3. (b) exceeds twenty-five thousand but 2[Ten per cent]2 does not exceed fifty thousand of the gross collection capacity.
4. (c) exceeds fifty thousand but does not 2[Fifteen per cent]2 exceed seventy five thousand of the gross collection capacity.]1 Explanation.- For the purpose of this section, gross collection capacity shall mean the notional aggregate of all payments for admission the proprietor would realise per show if all the seats or accommodation as determined by the licensing authority under the Karnataka Cinemas (Regulation) Act, 1964, in respect of the place of entertainment are occupied and collected at the maximum rate of payment for admission for each class as determined in this behalf by the prescribed authority: 1[Provided that no tax shall be levied under this sub-section on a cinematograph show of a Kannada, Kodava, Konkani or Tulu film which is not a dubbed version of a film of other language, subject to production of a certificate by the proprietor, as may be prescribed .]1

¹ Substituted by Act 18 of 1994 w.e.f. 1.4.1993.

² Substituted by Act 26 of 2000 w.e.f. 14.8.2000.

³ Substituted by Act 5 of 1996 w.e.f. 1.4.1996.

¹ Inserted by Act 5 of 2002 w.e.f. 1.4.1996.

² Omitted by Act 7 of 2003 w.e.f. 1.4.1996.

³ Substituted by Act 7 of 2003 w.e.f. 1.4.2003.

⁴ Inserted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Substituted by Act 2 of 1988 w.e.f. 24.11.1987.

² Substituted by Act 5 of 1996 w.e.f. 1.4.1996.

³ Omitted by Act 6 of 1992 w.e.f. 31.12.1991.

⁴ Omitted by Act 6 of 1995 w.e.f. 1.4.1995.

¹ Inserted by Act 25 of 1994 w.e.f. 27.9.1994.

² Substituted by Act 5 of 1996 w.e.f. 1.4.1996.

¹ Substituted by Act 3 of 1985 w.e.f. 10.1.1985.

¹ Inserted by Act 22 of 1985 w.e.f. 15.2.1986 by notification. Text of the notification is at the end of the Act.

² Substituted by Act 26 of 2000 w.e.f. 14.8.2000.

¹ Inserted by Act 3 of 1985 w.e.f. 10.1.1985.

² Substituted by Act 7 of 1997 w.e.f. 1.4.1997.

³ Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

⁴ Substituted by Act 26 of 2000 w.e.f. 14.8.2000.

⁵ Substituted by Act 17 of 1988 w.e.f. 14.9.1988.

¹ Substituted by Act 2 of 1983 and omitted by Act 6 of 1995 w.e.f. 27.9.1994.

¹ Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 18 of 1997 w.e.f. 20.9.1997.

¹ Substituted by Act 13 of 1982 w.e.f. 1.7.1982.

² Substituted by Act 20 of 1998 w.e.f. 1.4.1998.

³ Renumbered by Act 22 of 1985 w.e.f. 15.2.1986.

⁴ Substituted by Act 7 of 2003 w.e.f. 1.4.2003.

⁵ Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005.

¹ Inserted by Act 22 of 1985 w.e.f. 15.2.1986.

¹ Inserted by Act 2 of 1988 w.e.f. 12.9.1987.

² Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

³ Inserted by Act 7 of 1990 w.e.f. 1.4.1987.

¹ Inserted by Act 16 of 1977 and substituted by Act 7 of 1997 w.e.f. 1.4.1997.

² Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

³ Inserted by Act 5 of 2001 w.e.f. 1.4.2001.

⁴ Substituted by Act 7 of 2003 w.e.f. 1.4.2003. 1[TABLE

¹ Substituted by Act 18 of 1997 w.e.f. 20.9.1997.

² Substituted by Act 11 of 2005 w.e.f. 1.4.2005.

¹ Substituted by Act 6 of 2008 w.e.f. 1.8.2008.

1. (2) After the determination of the gross collection capacity of a cinema theatre, no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such theatre shall be made, unless the proprietor has given fifteen days notice thereof to the prescribed authority and, until the gross collection capacity is redetermined, the proprietor shall pay the tax as previously fixed.
2. (3) No proprietor of a cinema theatre to which sub-section (1) is applicable, shall collect or cause to be collected any amount either by way of tax or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity of such theatre.
3. (4) (a) Notwithstanding anything in this section, where a cinematograph film is allowed exemption from payment of tax under sub-section (1), the rates of payment for admission shall be reduced in respect of each admission to the extent of the tax exempted in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay tax as if no exemption from the payment of tax was made under sub-section (1).
   • (b) Notwithstanding the reduction in the rates of payment of admission under clause (a), the gross collection capacity for the purpose of payment of tax under sub-section (1) shall remain unaltered.
4. (5) It shall be presumed that the proprietor of an entertainment has conducted all the shows permitted to be conducted by him under the Karnataka Cinemas (Regulation) Act, 1964, unless he produces along with his return, a certificate in the prescribed form, obtained from the prescribed authority that any such show has not been conducted, and for this purpose the prescribed authority shall issue the certificate, after such enquiry as it deems fit, within ten days from the date of receipt of the application in this behalf.
5. (6) The option permitted under this section shall continue to be in force till the end of the financial year in which such option is permitted.]1 1[4-AA. Collection of Service Charges.- Every proprietor of a cinema theatre paying tax on cinematograph show under Section 3-A or 4-A, subject to such rules as may be prescribed, may collect as service charges, an amount not exceeding the amount specified in the table below, on each payment for admission to any class, namely:- TABLE

1. (a) Air-conditioned and Aircooled Theatres Upto a maximum of 2[three rupees]2 on each payment for admission.
2. (b) Other Theatres but excluding Touring Talkies Upto a maximum of 2[two rupees]2 on each payment for admission. Provided that the collection of amount under this section by the proprietor of any theatre existing on the date of coming into force of this Section, shall be in addition to the payment for admission prevalent immediately before such commencement.]1 1. Section 4AA insered by Act 25 of 2005 w.e.f. 24.8.2005. 1[4B. Special provision in respect of video shows.- (1) In lieu of the tax payable under 4[sections 3 and 3-A]4, 2[x x x]2 3[or 4]3, subject to such rules as may be prescribed, in the case of video shows, there shall be levied and paid entertainments tax 5[at the following rates:

² Substituted by the Act 53 of 2013. W.e.f 01.08.2013

1 2 3

1. (i) Within the limits of City Municipal Corporations constituted under the Karnataka Municipal Corporations Act, 1976 and Cantonment Boards Rs.15,000/per month
2. (ii) Within the limits of All Municipal Councils constituted under the Karnataka Municipalities Act, 1964 Rs.7,500/- per month
3. (iii) Places other than (I) and (ii) above Rs.5,000/- per month]5 Provided that if the proprietor conducting the video shows has conducted no show on any day or days during a month, proportionate amount of tax paid in respect of such day or days shall be refunded to him: Provided further that it shall be presumed that the proprietor conducting video shows has conducted shows on all the days of a month unless he produces a certificate in the prescribed form, from the prescribed authority that no show was conducted on any day or days, and for this purpose, the prescribed authority shall issue the certificate, after such enquiry as deemed fit within ten days from the date of receipt of the application in this behalf.]1 1[4C. Special provision in respect of certain entertainments.Notwithstanding anything contained in 2[sections 3 and 3-A]2, 3[x x x]3, 4, 4[xxx]4 5[4-B or 4-G]5 and subject to such rules as may be prescribed, there shall be levied and paid entertainments tax at the following rates in the case of entertainment provided with the aid of antennae or cable television to a connection holder on payment of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever namely:— i) Providing entertainment through antennae Twenty Rupees per and cable Television or antennae. month per connection. ii) Providing entertainment through cable Fifteen Rupees per Television exclusively. month per connection. Provided that no tax shall be payable under this section, if the period of connection provided to a connection holder any month is less then fifteen days]1 6[Provided further that no tax shall be payable under this section, if the proprietor is providing television signals under the Direct To Home scheme: Provided also that subject to such conditions as may be prescribed, no tax shall be payable under this section, if the proprietor is receiving television signals from a Multi System Operator paying tax under section 4G.”; Explanation.- (1)A Multi System Operator providing entertainment through antennae or Cable Television directly to subscribers apart from providing satellite television signals to another proprietor, shall be liable to pay tax under this section in addition to his liability to pay tax under section 4-G. Explanation.-(2)A proprietor being a Direct To Home service provider providing entertainment through antennae or Cable Television directly to subscribers apart from providing satellite television signals under the Direct To Home scheme, shall be liable to pay tax under this section in addition to payment of any tax liability under section 4-G.]6 1[4D. Composition of tax payable under section 4C.- In lieu of the tax payable under section 4C 2[any proprietor other than a Multi System Operator or a Direct To Home service provider, may]2, at his option and subject to such condition and in such manner as may be prescribed pay a tax with respect to the entertainment provided at the places specified in column (2) of the table below at the rates specified in column (3) thereof. TABLE Sl.No. Places Amount of tax

¹ Inserted by Act 3 of 1985 and substituted by Act 7 of 1990 w.e.f. 1.4.1990.

² Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

³ Substituted by Act 25 of 1994 w.e.f. 27.9.1994.

⁴ Substituted by Act 7 of 2003 w.e.f. 1.4.2003.

⁵ Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 11 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 7 of 2003 w.e.f. 1.4.2003.

³ Omitted by Act 8 of 1997 w.e.f. 20.9.1997.

⁴ Omitted by Act 25 of 1994 w.e.f. 27.9.1994.

⁵ Substituted by Act 5 of 2006 w.e.f. 1.4.2006.

⁶ Inserted by Act 5 of 2006 w.e.f. 1.4.2006.

1. (1) (2) (3) 1. Bangalore City Municipal 3[Rupees Six thousand Corporation Five hundred per month.]3 2. City Municipal Corporations 3[Rupees Three thousand (other than Bangalore City per month.]3 Municipal Corporation); and Cantonment Board 3. Places other than those at Sl.No. (1) & (2); City, Town or village;
   • (a) population of which is more 4[Rupees one thousand five hundred than 25,000 per month.]4
   • (b) population is less than 4[Rupees six hundred 25,000 per month.]4]1 1. Section 4D inserted by Act 6 of 1995 w.e.f. 1.4.1995. 1[4E. Tax on amusement- There shall be levied and collected a tax calculated at the rate of 2[five per cent]2 on each payment for admission to 3[or participation in]3 an amusement. The tax so levied shall be paid by the proprietor. 4[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.]4 1. Sections 4E, 4F and 4G inserted by Act 5 of 2002 w.e.f. 1.4.2002. 4F. Tax on recreation parlours- There shall be levied and collected a tax calculated at the rate of twenty per cent on each payment for admission to 1[or participation in]1 recreation parlour. The tax so levied shall be paid by the proprietor. 2[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.]2 4G. Tax on Multi System operator 1[and Direct To Home service provider]1- Notwithstanding anything contained in sections 4C and 4D, there shall be levied and collected a tax at the rate of 4[2[ten percent]2]4 on the amounts received 3[or receivable]3 by a Multi System Operator towards distributing satellite television signals, communication network, including production and transmission of programmes and packages 1[and by a Direct To Home service provider towards providing television signals under the Direct To Home scheme]1 1[Provided that no tax shall be levied under this section for the period from the 1st day of April, 2002 to 31st day of March, 2006.]1 1[5. Admission to entertainments.- Save as otherwise provided in this Act, no person other than a person who has to perform any duty in connection with an entertainment or any duty imposed upon him by or under this Act or any other law shall be admitted to an entertainment unless the proprietor has with the previous approval of the State Government, 2[or the Commissioner or any officer authorised by the State Government or the Commissioner]2 made arrangements for furnishing returns of the payments for admission to the entertainment, given such security for the payment of the entertainments tax, and in such manner, 3[as may be prescribed or specified by the State Government] 3: Provided that with the previous approval of the State Government, 2[or the Commissioner or any officer authorised by the State Government or the Commissioner]2 persons may be admitted for payment to an entertainment or a series of entertainments through a barrier or by means of a mechanical contrivance which automatically registers the number of persons admitted.]1

² Substituted by Act 5 of 2006 w.e.f. 1.4.2006.

³ Substituted by Act 5 of 2001 and again substituted by Act 7 of 2003 w.e.f. 1.4.2003. Again Substituted by Act 26 of 2004 w.e.f. 19.06.2003

⁴ Substituted by Act 5 of 2001 w.e.f. 1.4.2001.

² Substituted by Act 25 of 2007 w.e.f. 28.8.2007.

³ Substituted by Act 5 of 2006 w.e.f. 1.4.2006.

⁴ Inserted by Act 7 of 2003 w.e.f. 1.4.2002.

¹ Inserted by Act 7 of 2003 w.e.f. 1.10.1957.

² Substituted by Act 5 of 2006 w.e.f. 1.4.2006.

¹ Inserted by Act 5 of 2006 w.e.f. 1.4.2006.

² Substituted by Act 5 of 2007 w.e.f. 1.4.2007.

³ Inserted by Act 7 of 2009 w.e.f.1.4.2009.

⁴ Substituted by Act 05 of 2016 w.e.f 01.04.2016.

¹ Inserted by Act 5 of 2006 w.e.f. 1.4.2002.

¹ Inserted by Act 6 of 1995 w.e.f. 1.4.1995.

² Inserted by Act 15 of 2011 w.e.f.1.4.2011.

³ Substituted by Act 15 of 2011 w.e.f.1.4.2011.