Amendment status not verified — confirm the current text below against the official source.
The draft Bill provides for the levy and collection of entertainments tax and for the payment of 90 per cent of the proceeds to the local authorities in whose jurisdiction the entertainments are held. It also provides for the collection of a cinema show tax at rates varying from Re.1 to Rs. 3 for each cinema show. The entire proceeds of the cinema show tax will be credited to Government. (Obtained from Notification No. 1604 - L.A., dated 3.5.1958. Published in the Karnataka Gazette (Extraordinary) Part IV-2A as No. 98.) II Amending Act 14 of 1966.—At present, tax is being levied on all entertainments except those which are specially exempted under section 7 of the Mysore Entertainments Tax Act, 1958. A surcharge on the entertainments tax is also levied under the Mysore Entertainments Tax (Surcharge) Act, 1962. In order to give encouragement to entertainments such as exhibitions, magic shows, dances, etc., it is proposed to abolish the levy of tax in such entertainments, and to levy entertainments tax only on horse races and cinematograph shows. It is also proposed to repeal the Mysore Entertainments Tax (Surcharge) Act, 1962 and to incorporate the provisions made therein with in increase of twenty-five per cent of the rate in the Mysore Entertainments Tax Act itself. As regards the additional tax on cinematograph shows show levied under section 4 of the Act, it is proposed to levy a higher rate of tax per show. Further in the City of Bangalore, in the case of Class I Theatres, i. e., theatres in which the rate for admission to the highest class is not less than two and a half rupees, it is proposed to levy the tax at ten rupees per show. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary), Part IV-2A dated 26th March 1966, as No. 56, p. 11.) III Amending Act 31 of 1969.—While considering methods by which delays in the disposal of cases can be reduced and the time of the courts can be saved in trying a large volume of petty cases, the Law Commission of India in their fourteenth Report recommended the adoption of the procedure laid down in section 130 of the Motor Vehicles Act, 1939. Section 130 of the Motor Vehicles Act, 1939 provides for the summary disposal of cases arising under that Act in respect of specific class of offences thereunder. In accordance with that section, the accused person can plead 1958: KAR. ACT 30] Entertainments Tax 741 guilty to the charge by registered letter and remit to the court as fine such sum as the court may specify. The Commission has recommended that this procedure may be extended to minor offences under other Acts. After examining the suggestion of the Law Commission of India, it has been decided to make a provision in the Mysore Sales Tax Act, 1957 (Mysore Act 25 of 1957) and the Mysore Entertainments Tax Act, 1958 (Mysore Act 30 of 1958) similar to section 130 of the Motor Vehicles Act, 1939 to deal with the offences prescribed under section 29 (1) of the Mysore Sales Tax Act, 1957 and section 12 (1) (b) (ii) of the Mysore Entertainments Tax Act, 1958. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary), Part IV-2A dated 4–5th February 1969, as No. 8579, p. 80.) IV Amending Act 14 of 1971.—In order to raise additional resources to be utilised exclusively for the relief of Bangla Desh refugees, the Government of Mysore has proposed to levy an additional surcharge of ten per cent, raising the existing surcharge of fifty per cent to sixty per cent of the basic entertainments tax on every payment for admission to an entertainment. The present measure is being enacted to give effect to the said proposal.