Section 4F in The Karnataka Entertainments Tax Act, 1958
4F. Tax on recreation parlours.
- There shall be levied and collected a tax calculated at the rate of twenty per cent on each payment for admission to [or participation in] [Inserted by Act 7 of 2003 w.e.f. 1.10.1957] recreation parlour. The tax so levied shall be paid by the proprietor.[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006]
