State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[4C. Special provision in respect of certain entertainments.- Notwithstanding anything contained in 2[sections 3 and 3-A]2, 3[x x x]3, 4, 4[xxx]4 5[4-B or 4-G]5 and subject to such rules as may be prescribed, there shall be levied and paid entertainments tax at the following rates in the case of entertainment provided with the aid of antennae or cable television to a connection holder on payment of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever namely:— i) Providing entertainment through antennae and cable Television or antennae. Twenty Rupees per month per connection. ii) Providing entertainment through cable Television exclusively. Fifteen Rupees per month per connection. Provided that no tax shall be payable under this section, if the period of connection provided to a connection holder any month is less then fifteen days]1 6[Provided further that no tax shall be payable under this section, if the proprietor is providing television signals under the Direct To Home scheme: Provided also that subject to such conditions as may be prescribed, no tax shall be payable under this section, if the proprietor is receiving television signals from a Multi System Operator paying tax under section 4-G.”; Explanation.- (1)A Multi System Operator providing entertainment through antennae or Cable Television directly to subscribers apart from providing satellite television signals to another proprietor, shall be liable to pay tax under this section in addition to his liability to pay tax under section 4-G. Explanation.-(2)A proprietor being a Direct To Home service provider providing entertainment through antennae or Cable Television directly to subscribers apart from providing satellite television signals under the Direct To Home scheme, shall be liable to pay tax under this section in addition to payment of any tax liability under section 4-G.]6