Section 4E in The Karnataka Entertainments Tax Act, 1958
4E. [ Tax on amusement. [Sections 4E, 4F and 4G inserted by Act 5 of 2002 w.e.f. 1.4.2002]
- There shall be levied and collected a tax calculated at the rate of [five per cent] on each payment for admission to [or participation in] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006] an amusement. The tax so levied shall be paid by the proprietor.[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.] [Inserted by Act 7 of 2003 w.e.f. 1.4.2002]
