Section 7(5) in The Karnataka Entertainments Tax Act, 1958
(5)[ If the entertainment is a cinematograph show conducted by a film club or film society satisfying the prescribed conditions and recognised by the Commissioner, exclusively for the benefit of its members and without deriving any profit, such an entertainment shall be exempt from payment of entertainments tax:Provided that if the film club or film society is found by the Commissioner to have violated any of the prescribed conditions, such film club or film society shall be liable for the payment of entertainments tax for the show or shows in respect of which such violation takes place.] [Inserted by Act 36 of 1976 w.e.f. 1.4.1976][Explanation. [Omitted by Act 5 1996 w.e.f. 1.4.1996] - 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]
