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[Cites 0, Cited by 2] [Section 4A] [Entire Act]

State of Karnataka - Subsection

Section 4A(1) in The Karnataka Entertainments Tax Act, 1958

(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]