Section 3C(1A) in The Karnataka Entertainments Tax Act, 1958
(1A)[ Notwithstanding anything contained in sub-section (1), where a Kannada, Kodava, Konkani [Tulu or Banjara film] [Inserted by Act 22 of 1985 w.e.f. 15.2.1986 by notification. Text of the notification is at the end of the Act] has secured after the first day of April, 1981 a best feature film award granted by the Central or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of one year from such date as may be specified by the State Government.]
