Section 2 in The Karnataka Entertainments Tax Act, 1958
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;(aa)[ "Additional Commissioner" means the Additional Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004); ] [Inserted by Act 15 of 2011 w.e.f 01.04.2011](b)"admission to an entertainment" includes admission to any place in which an entertainment is held;(ba)[ "Amusement" means any amusement and includes playing a game or skill on a machine or riding on a machine or any other carriage or contraption or boat or other vessel or playing in an enclosure or water body or any other specially designed or developed or demarcated surface or area or participating in any contest or game of chance or skill or talent, held or organized or provided in any amusement arcade or amusement park or any other place for which persons are required to make payment for admission or participation;] [Substituted by Act 5 of 2006 w.e.f 01.04.2006][[(bb)] [Inserted by Act 11 of 1993 w.e.f 01.04.1993] "antennae" means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber's television sets at the residential or non-residential places are linked by metallic co-axial or optic fibre cable to a Central System, called headend [or a tuner or a similar device which enables Direct To Home transmission of television signals] [Inserted by Act 5 of 2006 w.e.f 01.04.2006]](c)[ [Deputy Commissioner] [Substituted by Act 3 of 1985 w.e.f 10.01.1985] means a [Deputy Commissioner] [Substituted by Act 5 of 1993 w.e.f 9.11.1992] of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;](ca)[ "cable television" means a system organised for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic co-axial cable or optic fibre cable to a central system called the 'headend' and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a non-residential place of a connection holder;] [Inserted by Act 11 of 1993 w.e.f 01.04.1993][[(cb)] [Inserted by Act 16 of 1977 w.e.f 01.04.1979 by notification. Text of the notification is at the end of the Act] 'cinema theater' means any place of entertainment in which cinematograph shows are held to which persons are admitted for payment;][[(cc)] [Inserted by Act 3 of 1985 w.e.f 10.01.1985] "Commissioner" means the Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;](d)"complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission;(da)[XXX] [Omitted by Act 15 of 2011 w.e.f 01.04.2011](e)[ 'Entertainment' with all its grammatical variations and cognate expressions means,- [Substituted by Act 7 of 1997 w.e.f 01.04.1997](i)a horse race [or live telecast of a horse race] to which persons are admitted on payment;(ii)Cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it [or without a cable network attached under the Direct To Home scheme] [Inserted by Act 5 of 2006 w.e.f 01.04.2006] or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;(iii)any amusement [or recreation or any entertainment provided by a multi system operator] [Inserted by Act 5 of 2002 w.e.f 01.04.2002] or exhibition or performance or pageant or a [x x x] [Omitted by Act 3 of 1998 w.e.f 01.04.1998] game or sport whether held indoor or outdoor to which persons are admitted on payment;][Explanation. [Inserted by Act 4 of 1999 w.e.f. 01.04.1997] - [game] or sport shall mean Cricket, Hockey, Foot Ball, Basket Ball, Tennis, Golf, [x x x] [Omitted by Act 5 of 2002 w.e.f 01.04.2002] Volley-Ball, Badminton, Kabbadi, Swimming, Athletics, Base-Ball, Weight Lifting, and any other sport or game the Government may notify.](e1)[ x x x] [Inserted by Act 9 of 1983 w.e.f. 01.04.1983 and Omitted by Act 9 of 1984 w.e.f 01.04.1984](f)"institution" includes a company, society, club or other association of persons by whatever name called;(fa)[ "[Additional Commissioner] [Inserted by Act 3 of 1985 w.e.f. 10.01.1985. 2. Substituted by Act 5 of 1993 w.e.f 9.11.1992]" means the [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f 9.11.1992] of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957.](fb)[ "Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);] [Substituted by Act 7 of 1997 w.e.f. 01.04.1997](g)[ 'local authority' means a municipal corporation a city municipal council, a town municipal council, a cantonment board, a town board, a sanitary board, a notified area committee, [a [Grama panchayat] [Substituted by Act 14 of 1966 w.e.f. 16.05.1966 by notification Text of the notification is at the end of the Act]], as the case may be;](gg)[ " Multi System Operator " means person engaged in the business of receiving and distributing satellite television signals, communication network, including production and transmission of programmes and packages.``] [Inserted by Act 5 of 2002 w.e.f. 01.04.2002](h)"notification" means a notification published in the Official Gazette;(i)"payment for admission" includes,-(i)any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(ii)any payment for seats or other accommodation in a place of entertainment;(iii)[ any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; [Sub clauses (iii) to (v) inserted by Act 3 of 1985 w.e.f 10.01.1985](iv)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;[(iv-a) any payment for any purpose whatsoever connected with an entertainment including sponsorship fee and advertisement charges, which is paid to the proprietor or any person connected with conducting or organising such entertainment, [with a view to promoted goodwill, brand name or any business interest directly or indirectly which enables entry of any person in to the entertainment]];(v)any payment for admission of a motor vehicle into the auditorium of a cinema known as drive-in-theater.][Explanation. [Substituted by Act 3 of 2004 w.e.f 29.01.2004] - "Payment for admission" shall not include any sponsorship fee or advertisement charges paid to the proprietor or any person connected with or conducting or organising any event of sport](ia)[ "population" means the population as ascertained at the last preceding census of which the relevant figures are published;] [Inserted by Act 16 of 1977 w.e.f 01.04.1979][[(ib) "place of entertainment"] [Inserted by Act 3 of 1985 w.e.f 10.01.1985] means the place where an entertainment is held and includes the booking office [and any place from where the entertainment is provided by means of cable connection from any type of antennae with a cable net work attached to it or cable television] [Inserted by Act 11 of 1993 w.e.f 01.04.1993] and such other place where the accounts and other documents connected with the entertainment are kept.](j)"prescribed" means prescribed by rules made under the Act;(k)[ 'proprietor' in relation to any entertainment other than an entertainment referred to in sub-clause (iii) of clause (e) includes any person responsible for the management thereof and in relation to any entertainment referred to in sub-clause (iii) of clause (e) includes any person conducting, organising, sponsoring or patronising any such entertainment.] [Substituted by Act 7 of 1997 w.e.f 01.04.1997](l)[ "Recreation Parlour" means any place where a game such as bowling, billiards, snooker or the like by whatever name called is provided, for which persons are required to make payment for admission or participation.] [Inserted by Act 5 of 2002 w.e.f 01.04.2002]
