The KARNATAKA ENTERTAINMENTS TAX ACT, 1958
karnataka · 1958
- S. 1Substituted by Act 5 of 2006 w
- S. 2Section 2 details amendments to the Karnataka Entertainments Tax Act to raise additional state revenue through increased taxes and penalties.
- S. 2AInstructions to subordinate Authorities
- S. 2BPower to issue directions regarding jurisdiction
- S. 3Section 3 of the Karnataka Entertainments Tax Act, 1958, establishes entertainment tax collection, with 90% of proceeds going to local authorities, and sets cinema show tax rates.
- S. 3A—
- S. 3BOmitted
- S. 3C—
- S. 4Section 4 amends the Karnataka Sales Tax Act to grant the Commissioner authority over various tax functions and to adjust tax rates for specific goods.
- S. 4ATax on cinematograph shows in certain places
- S. 4BSpecial provision in respect of video shows
- S. 4CSpecial provision in respect of certain entertainments
- S. 4DComposition of tax payable under section 4C
- S. 4ETaxan amusement
- S. 4FSection imposes a 20% tax on admission fees for recreation parlours, except when the fee is below ₹50.
- S. 4GSection 4G imposes a 20% entertainment tax on Multi System Operators and Direct To Home service providers for satellite television services.
- S. 5Certain consequential amendments are also made
- S. 6Inserted by Act 5 of 2001 w
- S. 6ASubmission of returns and furnishing of information
- S. 6BPayment for admission, etc
- S. 6CRectification of mistakes
- S. 6D—
- S. 6E—
- S. 7Exemptions
- S. 7APower of State Government to exempt or reduce Tax
- S. 8Refunds in certain cases
- S. 8ARounding off of tax etc
- S. 8BAppeals
- S. 8CRevisional Powers of 1[Joint Commisioners]1
- S. 8DRevision by the Commissioner 1[x x x]1
- S. 8EAppeal to the Appellate Tribunal
- S. 8F—
- S. 9Payment and recovery of tax
- S. 9AForfeiture of illegal or excess collection of tax
- S. 9BLiability of firms
- S. 9CLiability on transfer of business
- S. 9DAssessment of Legal representatives
- S. 10Inspection
- S. 11Admission of certain officers without payment
- S. 12Penalties
- S. 12ASummary disposal of certain cases
- S. 13Composition of offences
- S. 14Bar of certain proceeding
- S. 15Limitation for certain suits and prosecutions
- S. 16Delegation of certain powers of the State Government
- S. 17Omitted
- S. 18Power to make rules
- S. 19Repeal and savings
- S. 20Power to remove difficulties
- S. 21NOTIFICATIONS * * * * STATEMENT OF OBJECTS AND REASONS I Act 30 of 1958
- S. 1957—
- S. 1989The section amends various Karnataka tax acts to increase sales tax on camphor, provide tax relief for certain clubs and senior citizens, and omit theatre service charge collection provisions.
- S. 2013Section 4AA is incorporated in the Principal Act