Section 6 in The Karnataka Entertainments Tax Act, 1958
6. Manner of payment of tax.
- [(1) [Save as otherwise provided in [sections [x x x] [Sub-sections (1) and (2) Substituted by Act 14 of 1966 w.e.f. 16.5.1966] 4A] or 4B]The entertainments tax shall be levied in respect of each [payment for admission or each admission] [Substituted by Act 3 of 1985 w.e.f. 10.1.1985] on a complimentary ticket [or pass or invitation] [Inserted by Act 5 of 2001 w.e.f. 1.4.2001] and shall be calculated and paid on the number of admissions.Explanation. - At any time during an entertainment any person or persons found inside the auditorium or place of entertainment without a valid ticket or complimentary ticket [or pass or invitation] [Inserted by Act 5 of 2001 w.e.f. 1.4.2001] shall be deemed to have been admitted by the proprietor for payment.(2)The entertainments tax shall be due and be recoverable from the proprietor.](3)[ Where the payment for admission to an entertainment is made wholly or partly by means of a lumpsum paid as a subscription or contribution or sponsorship fee or advertisement charges or by whatever name called to any institution or any other person, for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the entertainments tax shall be paid on the amount of the lumpsum, but where the [such authority as may be prescribed] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] is of opinion that the payment of a lumpsum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period during which tax has not been in operation, the tax shall be levied on such an amount as appears to the [such authority as may be prescribed] [Substituted by Act 5 of 2007 w.e.f. 1.4.2007] to represent the right of admission to entertainments in respect of which the entertainments tax is payable.][Proviso x x x] [Inserted by Act 9 of 1983 w.e.f. 1.4.1983 and omitted by Act 9 of 1984 w.e.f. 1.4.1984]
