Amendment status not verified — confirm the current text below against the official source.
In view of the decision of the Hon'ble Supreme Court and the High Court, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 with retrospective effect. It is also considered necessary that there should be a provision under the Karnataka Sales Tax Act, 1957 to constitute a Settlement Commission to reduce long pending disputes and recover tax arrears expeditiously. The rate of sales tax being levied at present on Camphor is 5%. Whereas the Empowered Committee of State Finance Ministers has appealed to all the States / UTs to adopt the floor rates on all items. Hence, the rate of sales tax on Camphor is being increased to the floor rate of 8% by amending the Karnataka Sales Tax Act, 1957. It is also considered necessary to amend the Karnataka Tax on Luxuries Act, 1979, to give tax relief to clubs situated within areas outside municipal 1958: KAR. ACT 30] Entertainments Tax 759 corporations and to give tax relief to senior citizens and members of a youth club registered or recognised by the Department of Youth Services. It is also considered necessary to omit the provisions under the Karnataka Entertainments Tax Act, 1958 relating to collection of service charges by the owners of theatres. Hence the Bill. [L.A. BILL No. 6 OF 2004] XLVIII Amending Act 26 of 2004.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932(Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Luxuries Act, 1979) and the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979). Opportunity is also taken to rationalize certain provisions of the said Acts and also to codify and make certain consequential amendments to implement reliefs already announced. Hence the Bill. [ L.A. BILL No. 18 OF 2004 ] XLIX Amending Act 11 of 2005.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979), the Karnataka Tax on Lotteries Act, 2004 (Karnataka Act 3 of 2004), the Karnataka Special Tax on Entry of Certain Goods Act, 2004 (Karnataka Act 29 of 2004) and the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004). Opportunity is also taken to rationalize certain provisions of the said Acts. Hence the Bill. (LA Bill No. 12 of 2005) Entertainments Tax [1958: KAR. ACT 30 760 L Amending Act 25 of 2005.- To give effect to the decision taken to re- introduce the provision of collection of tax free service charges by the cinema theatre owners for maintenance of the theatres as requested by the film industry. Hence the Bill. (LA Bill No. 23 of 2005) LI Amending Act 5 of 2006.- It is considered necessary to amend the Karnataka Agriculture Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposal made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [ L.A. Bill No. 6 of 2006 ] LII Amending Act 5 of 2007.- It is considered necessary to amend the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and also to amend the Karnataka Sales Tax Act, 1957 to provide for a provision for empowering the State Government to withdraw any notification issued under section 8-A either prospectively or retrospectively to give effect to the decision taken by the State Government with regard to discontinuance of sales tax based incentives to industries as a part of national consensus to bring in reforms in State taxes. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 22 of 2007] [Entries 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LIII Amending Act 25 of 2007.- It is considered necessary to amend the Karnataka Entertainments Tax Act, 1958 to reduce the tax pay payable by a proprietor of amusement in order to encourage tourism in the State. Hence the Bill. [L.A.Bill No 40 of 2007] [Entry 62 of List II of the Seventh Schedule to the Constitution of India.] 1958: KAR. ACT 30] Entertainments Tax 761 LIV Amending Act 6 of 2008.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith or incidental thereto. Opportunity is also taken to rationalise taxation and make certain consequential amendments also. Hence the Bill. (LA Bill No. 3 of 2008, File No.DPAL 11 Shasana 2008) [Entry 62 of List II of the Seventh Schedule to the Constitution of India.) LV Amending Act 7 of 2009.- It is considered necessary to amend the Mysore Betting tax Act, 1932, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. (LA Bill No.21 of 2009, File No. DPAL 13 Shasana 2009) [Entries 60 and 62 of List II of the Seventh Schedule to the Constitution of India.) LVI Amending Act 5 of 2010.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and specifically to, (i) amend the Karnataka Sales Tax Act, 1957 to provide for levy of tax on supply of goods by an association or a body of persons like clubs, registered or unregistered, to its members retrospectively from second day of February, 1983 from which day by the forty-sixth amendment to the Constitution of India, the State Legislature was empowered to levy tax on such Entertainments Tax [1958: KAR. ACT 30 762 transactions so as to remove doubts raised in this regard because of the judgment of the Hon’ble High Court of Karnataka in the case of Century Club and Others versus The State of Mysore and another, declaring the provisions made in the Karnataka Sales Tax Act, 1957 before such constitutional amendment for levy of tax on such transactions as void and inoperative. (ii) provide for collection of entry tax in advance under the Karnataka Tax on Entry of Goods Act, 1979 at the point of sugar factories selling sugar to dealers who subsequently cause entry of such sugar into any local area in the State. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 9 of 2010, File No.DPAL 12 Shasana 2010] [Entries 52,54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LVII Amending Act 15 of 2011.- It is considered necessary to amend the Mysore Betting Tax Act, 1932, the Mysore Race Courses Licensing Act, 1932, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to, (i) extend the application of the Betting Tax Act, 1932 and the Mysore Race Courses Licensing Act, 1952 for the whole of State of Karnataka; (ii) to omit certain redundant provisions and the Schedules in the Betting Tax Act, 1932 and the Mysore Race Courses Licensing Act, 1952; (iii) to repeal certain redundant enactments; and (iv) give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 11 of 2011, File No.Samvyashae 13 Shasana 2011] [Entries 34,52, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LVIII Amending Act 18 of 2012.- It is considered necessary to amend the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on 1958: KAR. ACT 30] Entertainments Tax 763 Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A. Bill No. 4 of 2012, File No.Samvyashae 24 Shasana 2012] [Entries 46, 52, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LIX Amending Act 53 of 2013.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith particularly to specify that any clarification issued by the Commissioner of Commercial Taxes under the Karnataka Sales Tax Act, 1957 or the Karnataka Tax on Entry of Goods Act, 1979 overrides the clarification of the Authority for Clarification and Advance Rulings. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A. Bill No. 07 of 2013, File No. Samvyashae 36 Shasana 2013] [Entries 52, 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LX Amending Act 05 of 2016.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958), Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Tax on luxuries Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979). Opportunity is also taken to rationalize certain provisions of the said Acts and repeal The Karnataka Agriculture Income-Tax 1957 (Karnataka Act 22 of 1957). Hence the Bill [L.A. Bill No.11 of 2016, File No. Samvyashae 19 Shasana 2016] [entries 46, 52,60 and 62 of List II of the Seventh Schedule to the Constitution of India.] - - - - - Entertainments Tax [1958: KAR. ACT 30 764 1[KARNATAKA ACT]1 No. 30 OF 1958. (First published in the 1[Karnataka Gazette]1 on the First day of January, 1959.) THE 1[KARNATAKA]1 ENTERTAINMENTS TAX ACT, 1958. (Received the assent of the Governor on the Nineteenth day of December, 1958.) (As Amended by Acts 14 of 1966, 31 of 1969, 14 of 1971, 4 of 1973, 15 of 1974, 36 of 1976, 16 of 1977, 3, 21 and 25 of 1979, 14 and 26 of 1980, 5 of 1981, 13 of 1982, 2 and 9 of 1983, 9 of 1984, 3 and 22 of 1985, 3, 15, 17 and 31 of 1987, 2 and 17 of 1988, 20 of 1989, 7 of 1990, 6 of 1992, 5 and 11 of 1993, 18 and 25 of 1994, 6 of 1995, 5 and 15 of 1996, 7 and 18 of 1997, 3 and 20 of 1998, 4 of 1999, 5 of 2000, 26 of 2000, 5 of 2001, 5 of 2002, 7 of 2003, 3 of 2004, 26 of 2004, 11 of 2005, 25 of 2005, 5 of 2006, 5 of 2007, 25 of 2007, 6 of 2008, 7 of 2009, 5 of 2010, 15 of 2011, 18 of 2012, 53 of 2013 and 05 of 2016.) An Act to consolidate and amend the laws relating to the levy of tax on entertainments in the 1[State of Karnataka]1. WHEREAS it is expedient to consolidate and amend the laws relating to the levy of tax on entertainments in the 1[State of Karnataka]1; BE it enacted by the 1[Karnataka State]1 Legislature in the Ninth year of the Republic of India as follows:—