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[Cites 0, Cited by 12] [Entire Act]

State of Karnataka - Section

Section 4A in The Karnataka Entertainments Tax Act, 1958

4A. [ Tax on cinematograph shows in certain places. [Inserted by Act 16 of 1977 and substituted by Act 7 of 1997 w.e.f. 1.4.1997]

(1)In lieu of entertainment tax [x x x] payable under sub-section (1) of [Sections 3 and 3-A] [Substituted by Act 7 of 2003 w.e.f. 1.4.2003] [x x x] [Omitted by Act 18 of 1997 w.e.f. 20.9.1997], in the case of cinematograph shows held in cinema theaters situated within the limits of a local authority [(but excluding a cantonment board)] [Inserted by Act 5 of 2001 w.e.f. 1.4.2001] whose population does not exceed seventy five thousand specified in column (2) of the table below, the proprietor may, at his option and subject to such conditions, as may be prescribed, pay the amount of tax as specified in column (3) thereof,-[TABLE [Substituted by Act 18 of 1997 w.e.f. 20.9.1997]
Sl. No. Local authority population of which Rate of tax
1 2 3
(a) does not exceed twenty-five thousand [Five percent] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005]of the gross collectioncapacity.
(b) exceeds twenty-five thousand but does not exceedfifty thousand [Ten per cent] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005]of the gross collectioncapacity.
(c) exceeds fifty thousand but does not exceedseventy five thousand [Fifteen per cent] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005]of the gross collectioncapacity.]
Explanation. - For the purpose of this section, gross collection capacity shall mean the notional aggregate of all payments for admission the proprietor would realise per show if all the seats or accommodation as determined by the licensing authority under the Karnataka Cinemas (Regulation) Act, 1964, in respect of the place of entertainment are occupied and collected at the maximum rate of payment for admission for each class as determined in this behalf by the prescribed authority:[Provided that no tax shall be levied under this sub-section on a cinematograph show of a Kannada, Kodava, Konkani or Tulu film which is not a dubbed version of a film of other language, subject to production of a certificate by the proprietor, as may be prescribed .] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008]
(2)After the determination of the gross collection capacity of a cinema theater, no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such theater shall be made, unless the proprietor has given fifteen days notice thereof to the prescribed authority and, until the gross collection capacity is redetermined, the proprietor shall pay the tax as previously fixed.
(3)No proprietor of a cinema theater to which sub-section (1) is applicable, shall collect or cause to be collected any amount either by way of tax or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity of such theater.
(4)
(a)Notwithstanding anything in this section, where a cinematograph film is allowed exemption from payment of tax under sub-section (1), the rates of payment for admission shall be reduced in respect of each admission to the extent of the tax exempted in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay tax as if no exemption from the payment of tax was made under sub-section (1).
(b)Notwithstanding the reduction in the rates of payment of admission under clause (a), the gross collection capacity for the purpose of payment of tax under sub-section (1) shall remain unaltered.
(5)It shall be presumed that the proprietor of an entertainment has conducted all the shows permitted to be conducted by him under the Karnataka Cinemas (Regulation) Act, 1964, unless he produces along with his return, a certificate in the prescribed form, obtained from the prescribed authority that any such show has not been conducted, and for this purpose the prescribed authority shall issue the certificate, after such enquiry as it deems fit, within ten days from the date of receipt of the application in this behalf. (6) The option permitted under this section shall continue to be in force till the end of the financial year in which such option is permitted.]