State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

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 (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 [Explanation.- x x x]1 [Explanation.- x x x]1