State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

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: 1 2 3 (i) Within the limits of City Municipal Corporations constituted under the Karnataka Municipal Corporations Act, 1976 and Cantonment Boards Rs.15,000/- per month (ii) Within the limits of All Municipal Councils constituted under the Karnataka Municipalities Act, 1964 Rs.7,500/- per month (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