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[Cites 0, Cited by 13] [Entire Act]

State of Karnataka - Section

Section 4 in The Karnataka Entertainments Tax Act, 1958

4. Additional Tax on cinematograph shows.

- [(1)] [Renumbered by Act 22 of 1985 w.e.f. 15.2.1986] In the case of cinematograph shows, in addition to the tax leviable under [Sections 3 and 3-A] [Substituted by Act 7 of 2003 w.e.f. 1.4.2003] or the tax leviable under Section 4-A, there shall be levied and paid to the State Government a tax calculated at the following rates, namely:-
Sl. No. Payment for admission (excluding entertainmenttax) of a person to the highest class of seat or accommodation Rate of tax per show
a. does not exceed five rupees [Forty three rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
b. exceeds five rupees but does not exceeds fifteenrupees [Fifty Five rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
c. exceeds fifteen rupees but does not exceedtwenty rupees [Sixty Eight rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
d. exceeds twenty rupees [One Hundred and Eighteen rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
Provided that in the case of a cinematograph show of Kannada, Kodava, Konkani or Tulu film, in addition to tax leviable under [Sections 3 and 3-A] [Substituted by Act 7 of 2003 w.e.f. 1.4.2003] the tax payable under this sub-section shall be at the following rates, namely:-
Sl. No. Payment for admission (excluding entertainmenttax) of a person to the highest class of seat or accommodation Rate of tax per show
a. does not exceed five rupees [Eighteen rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
b. exceeds five rupees but does not exceed fifteenrupees [Thirty rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
c. exceeds fifteen rupees but does not exceedtwenty rupees [Thirty Eight rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
d. exceeds twenty rupees [Forty Eight rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
Provided further that in respect of cinema theaters paying tax in the manner specified in section 4-A, the tax under this section shall be paid at the following rates, namely:-
Sl. No. Total Payment for admission of a person to thehighest class of seat or accommodation Rate of tax per show
(a) does not exceed eight rupees [Forty rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
(b) exceeds eight rupees but does not exceed fifteenrupees [Forty Five rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
(c) exceeds fifteen rupees [Fifty rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
Provided also that in respect of cinema theaters paying tax in the manner specified in section 4-A, the tax payable under this sub-section in respect of cinematograph show of a Kannada, Kodava, Konkani or Tulu film shall be at the following rates, namely:-
Sl. No. Total Payment for admission of a person to thehighest class of seat or accommodation Rate of tax per show
(a) does not exceed eight rupees [Thirteen rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
(b) exceeds eight rupees but does not exceed fifteenrupees [Twenty Five rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
(c) exceeds fifteen rupees [Thirty Eight rupees] [Substituted by Act 26 of 2004 w.e.f. 19.6.2003 and again Substituted by Act 11 of 2005 w.e.f. 1.4.2005]
(2)[ No proprietor of a cinema theater shall collect or cause to be collected the tax payable under sub-section (1) from the persons admitted to the cinema theater for the entertainment.] [Inserted by Act 22 of 1985 w.e.f. 15.2.1986]
(3)[ Notwithstanding anything contained in sub-section (1), no show tax shall be payable in respect of a cinematograph show of a Kannada, Kodava, Konkani or Tulu film screened in theaters situated within the limits of any local authority [(but excluding a cantonment board)] [Inserted by Act 2 of 1988 w.e.f. 12.9.1987] [or town or village] [Inserted by Act 7 of 1990 w.e.f. 1.4.1987] having a population not exceeding fifteen thousand.]