State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[5. Admission to entertainments.- Save as otherwise provided in this Act, no person other than a person who has to perform any duty in connection with an entertainment or any duty imposed upon him by or under this Act or any other law shall be admitted to an entertainment unless the proprietor has with the previous approval of the State Government, 2[or the Commissioner or any officer authorised by the State Government or the Commissioner]2 made arrangements for furnishing returns of the payments for admission to the entertainment, given such security for the payment of the entertainments tax, and in such manner, 3[as may be prescribed or specified by the State Government]3 : Provided that with the previous approval of the State Government, 2[or the Commissioner or any officer authorised by the State Government or the Commissioner]2 persons may be admitted for payment to an entertainment or a series of entertainments through a barrier or by means of a mechanical contrivance which automatically registers the number of persons admitted.]1