State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

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 Sl. No. Classification of Theatres Amount 1 2 3 (a) Air-conditioned and Air-cooled Theatres Upto a maximum of 2[three rupees]2 on each payment for admission. (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