Section 7A in The Karnataka Entertainments Tax Act, 1958
7A. [ Power of State Government to exempt or reduce tax. [Inserted by Act 15 of 1996 w.e.f. 5.9.1996] - (1) The State Government may, by notification, make an exemption of any tax or reduction in the rate of any tax payable under this Act, in respect of entertainments held in newly constructed cinema theaters situate within the limits of any specified local authority or class of local authorities.
(2)Exemption of any tax or reduction in rate of any tax notified under sub-section (1), may be subject to such conditions and restrictions as may be specified in the notification.(3)The State Government may, by notification, cancel or vary any notification issued under sub-section (1).(4)If any condition or restriction specified in the notification issued under sub-section (1) is contravened or not observed by a proprietor, the entertainments held in the cinema theaters in respect of which such contravention or non-observance took place, be assessed to tax or taxes, as if the said notification did not apply to such entertainments.]
