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

State of Karnataka - Subsection

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

(a)Notwithstanding anything in this section, where a cinematograph film is allowed exemption from payment of tax under sub-section (1), the rates of payment for admission shall be reduced in respect of each admission to the extent of the tax exempted in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay tax as if no exemption from the payment of tax was made under sub-section (1).