State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[4D. Composition of tax payable under section 4C.- In lieu of the tax payable under section 4C 2[any proprietor other than a Multi System Operator or a Direct To Home service provider, may]2, at his option and subject to such condition and in such manner as may be prescribed pay a tax with respect to the entertainment provided at the places specified in column (2) of the table below at the rates specified in column (3) thereof. TABLE Sl.No. Places Amount of tax (1) (2) (3) 1. Bangalore City Municipal Corporation 3[Rupees Six thousand Five hundred per month.]3 2. City Municipal Corporations (other than Bangalore City Municipal Corporation); and Cantonment Board 3[Rupees Three thousand per month.]3 3. Places other than those at Sl.No. (1) & (2); City, Town or village; (a) population of which is more than 25,000 4[Rupees one thousand five hundred per month.]4 (b) population is less than 25,000 4[Rupees six hundred per month.]4 ]1