State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

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. No. Payment for admission (excluding entertainment tax) of a person to the highest class of seat or accommodation Rate of tax per show a. does not exceed five rupees 5[Forty three rupees]5 b. exceeds five rupees but does not exceed fifteen rupees 5[Fifty Five rupees]5 c. exceeds fifteen rupees but does not exceed twenty rupees 5[Sixty Eight 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. No. Payment for admission (excluding entertainment tax) of a person to the highest class of seat or accommodation Rate of tax per show a. does not exceed five rupees 5[Eighteen rupees]5 b. exceeds five rupees but does not exceed fifteen rupees 5[Thirty rupees]5 c. exceeds fifteen rupees but does not exceed twenty rupees 5[Thirty Eight rupees]5 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. No. Total Payment for admission of a person to the highest class of seat or accommodation Rate of tax per show a) does not exceed eight rupees 5[Forty rupees]5 b) exceeds eight rupees but does not exceed fifteen rupees 5[Forty Five rupees]5 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. No. Total Payment for admission of a person to the highest class of seat or accommodation Rate of tax per show a) does not exceed eight rupees 5[Thirteen rupees]5 b) exceeds eight rupees but does not exceed fifteen rupees 5[Twenty Five rupees]5 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