Section 3C in The Karnataka Entertainments Tax Act, 1958
3C. [ Special provision in respect of certain films. [Substituted by Act 6 of 2008 w.e.f. 1.8.2008]
- Notwithstanding anything contained in sections 3 and 3-A, no tax shall be levied under the said sections on a cinematograph show of a Kannada, Kodava, Konkani, Tulu or Banjara 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.](a)in the case of a cinematograph show of a [Kannada film (other than a remake or a dubbed version of a film of other language, which has secured a Censor Certificate from the Central Board of Film Certification on or after First day of September, 1993) or a] [Substituted by Act 18 of 1994 w.e.f. 1.4.1993] Kodava, Konkani [Tulu or Banjara film] [Substituted by Act 26 of 2000 w.e.f. 14.8.2000] produced in the State of Karnataka the rates of entertainments tax payable shall be [nil] [Substituted by Act 5 of 1996 w.e.f. 1.4.1996];[Provided that in case of a Kannada Film which is remake of a film of other language, which has secured a Censor Certificate from the Central Board of Film Certification on or before 31st day of March, 2002, no tax shall be levied under [sections 3 and section 3-A] [Inserted by Act 5 of 2002 w.e.f. 1.4.1996][xxx] [Omitted by Act 7 of 2003 w.e.f. 1.4.1996]][Provided further that tax at the rate of seventy-five per cent of the tax payable under [sections 3 and 3-A] [Inserted by Act 5 of 2002 w.e.f. 1.4.2002] shall be levied from 1st day of April, 2002 on a Kannada film which is a remake of a film of other language and which has secured a Censor Certificate from the Central Board of Film Certification.](b)[ in the case of a cinematograph show of a Kannada, Kodava, Konkani, or Tulu film produced outside the State of Karnataka and which has secured censor Certificate issued by the Central Board of Film Certification on or before the thirty-first day of December, 1987, the rates of entertainments tax payable shall be [nil] [Substituted by Act 2 of 1988 w.e.f. 24.11.1987] [x x x] [Omitted by Act 6 of 1992 w.e.f. 31.12.1991].][Explanation. [Omitted by Act 6 of 1995 w.e.f. 1.4.1995] - x x x](c)[ in the case of a cinematograph show of a Kannada film which is a remake of a film of any other language,- [Inserted by Act 25 of 1994 w.e.f. 27.9.1994](i)having been remade in the State of Karnataka after a period of ten years from the date of issue of a certificate by the Central Board of Film Certification to such other language film; or(ii)which has secured a best feature film award granted by the Central Government or any State Government or has figured in the Indian Panorama section of International Film Festival and has been remade in the State of Karnataka;the rate of entertainments tax payable shall be [nil].]Provided that where [such film has secured, after the first day of April, 1981, a best feature film award granted by the Central Government or any State Government or an Internationally recognised award notified by the State Government,] [Substituted by Act 3 of 1985 w.e.f. 10.1.1985] no entertainments tax shall be payable for a period of one year from such date as may be specified by the State Government.(1A)[ Notwithstanding anything contained in sub-section (1), where a Kannada, Kodava, Konkani [Tulu or Banjara film] [Inserted by Act 22 of 1985 w.e.f. 15.2.1986 by notification. Text of the notification is at the end of the Act] has secured after the first day of April, 1981 a best feature film award granted by the Central or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of one year from such date as may be specified by the State Government.](2)[ Notwithstanding anything contained in [section 3 [x x x] [Inserted by Act 3 of 1985 w.e.f. 10.1.1985]], in the case of a cinematograph show of a film other than a Kannada, Kodava, Konkani [Tulu or Banjara film] [Substituted by Act 26 of 2000 w.e.f. 14.8.2000] which has secured, after the first day of April, 1981, [a best feature film award] [Substituted by Act 17 of 1988 w.e.f. 14.9.1988] granted by the Central Government or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of six months from such date as may be specified by the State Government.][Explanation. [Substituted by Act 2 of 1983 and omitted by Act 6 of 1995 w.e.f. 27.9.1994] - x x x][Explanation. [Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 18 of 1997 w.e.f. 20.9.1997] - x x x]
