Section 3(2) in The Karnataka Entertainments Tax Act, 1958
(2)Notwithstanding anything contained in sub-section (1), [and sub-section (1-A)] [Inserted by Act 5 of 2001 w.e.f 01.04.2001] [x x x] [Inserted by Act 21 of 1979 w.e.f 31.03.1979 and Omitted by Act 26 of 1980 w.e.f 11.08.1980] there shall be levied and paid to the State Government (except as otherwise expressly provided in this Act) on every complimentary ticket issued by the proprietor of an entertainment, the entertainments tax at the appropriate rate specified in sub-section (1) [and sub-section (1-A)] [Inserted by Act 5 of 2001 w.e.f 01.04.2001] [x x x] [Inserted by Act 21 of 1979 w.e.f 31.03.1979 and Omitted by Act 26 of 1980 w.e.f 11.08.1980] in respect of such entertainment, as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use; and for the purposes of this Act, the holder of such ticket shall be deemed to have been admitted on payment.[Provided that where the seat or accommodation which the holder of such a ticket is entitled to occupy or use is different from the classes of seat or accommodation inside the auditorium or place of entertainment and for admission to the said seat or accommodation no payment is fixed, the holder of such ticket shall be deemed to be entitled to occupy or use the highest class of seat or accommodation and shall for purposes of this Act, be deemed to have been admitted on payment of the charges for such highest class of seat or accommodation.] [Inserted by Act 36 of 1976 w.e.f 01.04.1976]
