State Act
4E
Section 4E. Tax on amusement
THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958
Act no. 30 of 19581958In forceKarnataka (State Act)
1[4E. Tax on amusement- There shall be levied and collected a tax calculated at the rate of 2[five per cent]2 on each payment for admission to 3[or participation in]3 an amusement. The tax so levied shall be paid by the proprietor. 4[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.]4