State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[6-E. Registration of certain proprietors.- (1) No proprietor of a cinema theatre or a video parlour shall run such cinema theatre or video parlour without registration under this Act. (2) Every proprietor of a cinema theatre or video parlour liable to pay tax under this Act shall get himself registered by making an application in the prescribed form in such manner as may be prescribed. Provided that the Commissioner may notify the website in which an application shall be made electronically. (3) On receipt of an application to register, the prescribed authority shall register any such proprietor and granting him a certificate of registration if he satisfies that he complies with the requirements of this Act with effect from the date of commencement of entertainment. (4) Every proprietor who is already paying tax under the Act shall be deemed to have been registered under this Act and he shall be granted a certificate of registration without making any application. (5) The prescribed authority may for good and sufficient reasons, cancel any registration granted, on its own motion or on the application of the proprietor. Provided that no registration granted shall be cancelled on its own motion without giving a reasonable opportunity to the proprietor]1