Submission of returns and furnishing of information]4

(1) Every proprietor of an entertainment shall submit such returns relating to complimentary tickets and to payments for admissions, to such authority, in such manner and within such periods, as may be prescribed: 2[Provided that in respect of an entertainment which is a single event or which is held for a duration less than a week, the proprietor shall submit such return, as may be prescribed, forthwith upon conclusion of such entertainment.]2 3[Provided further that the specified class of proprietors of entertainments as may be notified by the Commissioner shall submit the return in the prescribed form, electronically through internet in the manner specified in the said notification.] 3 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 3. Inserted by Act 5 of 2010 w.e.f.1.4.2010. 4. Substituted by Act 15 of 2011 w.e.f.1.4.2011. 1. Sections 6A and 6B inserted by Act 14 of 1966 w.e.f. 16.5.1966. 1[(1A) Before any proprietor submits the returns required by sub-section (1), he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax, 2[x x x]2 and additional tax or other taxes, if any, payable by him on the basis of such returns and shall along with the return furnish a receipt from the Treasury evidencing such payment.]1 2[Provided that the specified class of proprietors of entertainments as may be notified by the Commissioner shall pay the tax payable on the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said notification.] 2 1. Inserted by Act 36 of 1976 w.e.f. 1.4.1976 2. Omitted by Act 18 of 1997 w.e.f. 20.9.1997. 3. Inserted by Act 5 of 2010 w.e.f. 1.4.2010. 1[(1-B) Every proprietor of a cinema theatre belonging to a specified class as may be notified by the Commissioner shall enter in the website, particulars of each cinematograph show within such time as may be specified in the notification.] 1 1. Inserted by Act 15 of 2011 w.e.f. 1.4.2011. 2[1[(2) Every proprietor shall be deemed to have been assessed to tax based on the return submitted by him under sub-section (1), except in cases where the Commissioner may notify the requirement of production of accounts by the proprietor before the prescribed authority within a period of six months from the date of submitting the return, in support of a return submitted for any period and such authority shall proceed to assess such proprietor,- (a) on the basis of the return submitted where it is satisfied the return submitted is correct and complete, or (b) to the best of its judgment, where the return submitted appears to be incorrect or incomplete, after giving the proprietor a reasonable opportunity of showing cause against such assessment in writing. Provided that nothing in this sub-section shall apply to a return submitted for any prescribed period upto the period ending 31st March, 2012.]1]2 1. Substituted by Act 36 of 1976 w.e.f. 1.4.1976 2. Substituted by Act 18 of 2012 w.e.f. 1.4.2012 (3) If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such enquiry as it considers necessary, determine the tax due under 1[2[sections 3, 3A, 3[x x x]3]2 4[4, 4A, 4B, 5[4C]4 6[4D, 4E, 4F and 4G]6 ]5 ]1, and assess the proprietor to the best of its judgment: Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him. 1[(4) In making an assessment under sub-section (3), if the prescribed authority is satisfied that the correct amount of tax payable under subsection (1-A) was not paid by the proprietor either due to willful misstatement or suppression of facts, it may direct the proprietor to pay, in addition to the tax assessed, a penalty,- (i) equal to the amount of difference between the tax assessed and the tax paid under sub-section (1-A), where such assessment is made for the first time in any financial year; and (ii) equal to double the amount of difference between the tax assessed and the tax paid under sub-section (1-A), while making any subsequent assessment during such financial year.]1 1[(5) No assessment under this section for any prescribed period shall be made after a period of one year on the date on which the return under sub-section (1) for that prescribed period is submitted by a proprietor. Provided that the assessment proceedings relating to any prescribed period ending before the commencement of the Karnataka Taxation Laws (Amendment) Act, 2009 in respect of which a return under sub-section (1) has been submitted before such commencement, shall be completed within a period of one year on the date of such commencement: Provided further that the Commissioner may direct assessment of cases on random basis. Provided also that nothing in this sub-section limiting the time within which assessment may be made, shall apply to an assessment made in consequence of, or to give effect to, any findings, directions or orders made under section 8-B, 8-C, 8-D or 8-E or any judgment or order made by any Court. 1[Provided also that nothing in this sub-section shall apply to a return submitted for any prescribed period commencing after 1st April, 2012. ;]1 (6) In computing the period of limitation for assessment under this section,- (a) the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded; (b) the time during which the assessment has been deferred in any case or clause of cases by the Joint Commissioner for reasons to be recorded in writing shall be excluded. (7) Where an assessment under this section is not concluded within the time specified in sub-section (5), the complimentary tickets and payment for admissions declared by a proprietor in his return shall be deemed to have been assessed for that prescribed period on the basis of said return and provisions of this Act relating to assessment of escaped complimentary ticket or payment for admission to any entertainment, payment and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment. (8) Notwithstanding anything contained in this section, the Government may notify, subject to such conditions as may be specified, that assessment of any specified class of proprietors for any prescribed period shall be deemed to have been made on the basis of the return submitted under subsection (1) without requiring presence of the proprietor or production of accounts and other documents by the proprietor.;]1 1. Substituted by Act 36 of 1976 w.e.f. 1.4.1976. 2. Substituted by Act 25 of 1994 w.e.f. 27.9.1994. 3. Omitted by Act 7 of 1997 w.e.f. 1.4.1997. 4. Substituted by Act 7 of 1997 w.e.f. 27.9.1994. 5. Substituted by Act 7 of 1997 w.e.f. 1.4.1995. 6. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 16 of 1977 w.e.f. 1.4.1979 and Substituted by Act 11 of 2005 w.e.f. 1.4.2005. 1. Inserted by Act 18 of 2012 w.e.f. 1.4.2012. 1. Inserted by Act 7 of 2009 w.e.f. 1.4.2009.

2[Provided that in respect of an entertainment which is a single event or

which is held for a duration less than a week, the proprietor shall submit such return, as may be prescribed, forthwith upon conclusion of such entertainment.]2

3[Provided further that the specified class of proprietors of entertainments as may be notified by the Commissioner shall submit the return in the prescribed form, electronically through internet in the manner specified in the said notification.] 3

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

³ Inserted by Act 5 of 2010 w.e.f.1.4.2010.

⁴ Substituted by Act 15 of 2011 w.e.f.1.4.2011.

1. Sections 6A and 6B inserted by Act 14 of 1966 w.e.f. 16.5.1966.

1[(1A) Before any proprietor submits the returns required by sub-section

(1), he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax, 2[x x x]2 and additional tax or other taxes, if any, payable by him on the basis of such returns and shall along with the return furnish a receipt from the Treasury evidencing such payment.]1

2[Provided that the specified class of proprietors of entertainments as may be notified by the Commissioner shall pay the tax payable on the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said notification.] 2

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976

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

³ Inserted by Act 5 of 2010 w.e.f. 1.4.2010.

1[(1-B) Every proprietor of a cinema theatre belonging to a specified

class as may be notified by the Commissioner shall enter in the website, particulars of each cinematograph show within such time as may be specified in the notification.] 1

¹ Inserted by Act 15 of 2011 w.e.f. 1.4.2011.

2[1[(2) Every proprietor shall be deemed to have been assessed to

tax based on the return submitted by him under sub-section (1), except in cases where the Commissioner may notify the requirement of production of accounts by the proprietor before the prescribed authority within a period of six months from the date of submitting the return, in support of a return submitted for any period and such authority shall proceed to assess such proprietor,-

1. (a) on the basis of the return submitted where it is satisfied the return submitted is correct and complete, or
2. (b) to the best of its judgment, where the return submitted appears to be incorrect or incomplete, after giving the proprietor a reasonable opportunity of showing cause against such assessment in writing. Provided that nothing in this sub-section shall apply to a return submitted for any prescribed period upto the period ending 31st March, 2012.]1]2

¹ Substituted by Act 36 of 1976 w.e.f. 1.4.1976 2. Substituted by Act 18 of 2012 w.e.f. 1.4.2012

1. (3) If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such enquiry as it considers necessary, determine the tax due under 1[2[sections 3, 3A, 3[x x x]3]2 4[4, 4A, 4B, 5[4C]4 6[4D, 4E, 4F and 4G]6 ]5 ]1, and assess the proprietor to the best of its judgment: Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him. 1[(4) In making an assessment under sub-section (3), if the prescribed authority is satisfied that the correct amount of tax payable under subsection (1-A) was not paid by the proprietor either due to willful misstatement or suppression of facts, it may direct the proprietor to pay, in addition to the tax assessed, a penalty,-
   • (i) equal to the amount of difference between the tax assessed and the tax paid under sub-section (1-A), where such assessment is made for the first time in any financial year; and
   • (ii) equal to double the amount of difference between the tax assessed and the tax paid under sub-section (1-A), while making any subsequent assessment during such financial year.]1 1[(5) No assessment under this section for any prescribed period shall be made after a period of one year on the date on which the return under sub-section (1) for that prescribed period is submitted by a proprietor. Provided that the assessment proceedings relating to any prescribed period ending before the commencement of the Karnataka Taxation Laws (Amendment) Act, 2009 in respect of which a return under sub-section (1) has been submitted before such commencement, shall be completed within a period of one year on the date of such commencement: Provided further that the Commissioner may direct assessment of cases on random basis. Provided also that nothing in this sub-section limiting the time within which assessment may be made, shall apply to an assessment made in consequence of, or to give effect to, any findings, directions or orders made under section 8-B, 8-C, 8-D or 8-E or any judgment or order made by any Court. 1[Provided also that nothing in this sub-section shall apply to a return submitted for any prescribed period commencing after 1st April, 2012. ;]1
2. (6) In computing the period of limitation for assessment under this section,-
   • (a) the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded;
   • (b) the time during which the assessment has been deferred in any case or clause of cases by the Joint Commissioner for reasons to be recorded in writing shall be excluded.
3. (7) Where an assessment under this section is not concluded within the time specified in sub-section (5), the complimentary tickets and payment for admissions declared by a proprietor in his return shall be deemed to have been assessed for that prescribed period on the basis of said return and provisions of this Act relating to assessment of escaped complimentary ticket or payment for admission to any entertainment, payment and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.
4. (8) Notwithstanding anything contained in this section, the Government may notify, subject to such conditions as may be specified, that assessment of any specified class of proprietors for any prescribed period shall be deemed to have been made on the basis of the return submitted under subsection (1) without requiring presence of the proprietor or production of accounts and other documents by the proprietor.;]1

¹ Substituted by Act 36 of 1976 w.e.f. 1.4.1976.

² Substituted by Act 25 of 1994 w.e.f. 27.9.1994.

³ Omitted by Act 7 of 1997 w.e.f. 1.4.1997.

⁴ Substituted by Act 7 of 1997 w.e.f. 27.9.1994.

⁵ Substituted by Act 7 of 1997 w.e.f. 1.4.1995.

⁶ Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 16 of 1977 w.e.f. 1.4.1979 and Substituted by Act 11 of 2005 w.e.f. 1.4.2005.

¹ Inserted by Act 18 of 2012 w.e.f. 1.4.2012.

¹ Inserted by Act 7 of 2009 w.e.f. 1.4.2009.