Amendment status not verified — confirm the current text below against the official source.
Certain consequential amendments are also made. Entertainments Tax [1958: KAR. ACT 30 754 (Obtained from L.A. Bill No. 23 of 1996.) XXXVII Amending Act 7 of 1997.—It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Excise act 1966 (Karnataka Act 21 of 1966), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act 1932 (Mysore Act IX of 1932), and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 12 of 1997.) XXXVIII Amending Act 18 of 1997.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957 to reflect the clear intention of the Budget speech for the year 1997-98. After considering the representation made by the Karnataka Film Chamber of Commerce, it was considered necessary to amend the Karnataka Entertainments Tax Act, 1958 to provide for, (i) reduction of rate of entertainment tax, and (ii) abolition of surcharge consequent to re-introduction of ticket sealing system with effect from 1.4.97; In view of the decision of the Hon’ble High Court of Karnataka in W. P. No. 2397/1988 and other connected matters, it has become necessary to amend the Karnataka Agricultural Income Tax, 1957 retrospectively with effect from 1.4.1975 to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm stood dissolved. Hence, the Bill. (Obtained from L.A. Bill No. 35 of 1997.) 1958: KAR. ACT 30] Entertainments Tax 755 XXXIX Amending Act 3 of 1998.- It is considered necessary to amend the Karnataka Taxation Laws Amendment Act, 1997 (Karnataka Act 7 of 1997), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) ,the Karnataka Excise act 1966 (Karnataka Act 21 of 1966), the Mysore Betting Tax Act 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Published in the Karnataka Gazette (Extraordinary), Part IV-2A dated 26th March 1988, as No. 349, p. 32 and L.A. Bill No. 6 of 1998.) XL Amending Act 20 of 1998.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957 and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 32 of 1958) to provide for exemption for certain State public undertakings engaged in manufacturing activities from deduction Tax under section 19AA, to authorise the Joint Commissioner of the Commercial Taxes to permit prosecution under section 29(2), to increase the composition amount to be on par with the other penalties under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), and to provide relief to cinema theatres in respect of Show Tax under the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 32 of 1958). Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A, dated 15th May 1998, as No. 601, p.5) XLI Amending Act 4 of 1999.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on entry of goods Act 1979 (Karnataka Act 27 of 1979) the Karnataka Tax on Luxuries (Hotel, Lodging Housed and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to Entertainments Tax [1958: KAR. ACT 30 756 the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 6 of 1999.) XLII Amending Act 5 of 2000.- It is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill. No. 6 of 2000.) XLIII Amending Act 26 of 2000.- (As appended to at the time of introduction) In the Budget 200-2001, the entertainment tax on non-Kannada films was enhanced from 70% to 100% with effect from 1.4.2000 and necessary amendments were made to the Karnataka Entertainment Tax Act, 1958. After the Tax was so enhanced, representations were received from some of the trade bodies including cinema talkies owners and peoples representatives that this increase was very steep and had caused lot of distress to the cine owners and cine goers and had adverse impact on the attendance in cinema halls and would severely impair the cinema trade including the upkeep of the cinema halls. Likewise, there were request for Banjara-specking peoples, who are also minorities in the State of karnataka to extend the benefit of exemption from payment of entertainment tax in respect of Banjara film as it has been allowed to Kodava Konkani and tulu films. After examining the representations, the Government was convinced that cinema trade in Karnataka so far as it relates to non-Kannada film was severely affected on account of steep increase in the rate of entertainment tax with effect from 1.4.2000 and therefore it was felt necessary to reduce the rate of tax to 80% by making suitable amendments to the Karnataka Entertainment Tax Act, 1958 to redress the 1958: KAR. ACT 30] Entertainments Tax 757 hardship caused to the cine owners and cine goers. It was also considered necessary to extend the benefit of exemption to Banjara film. Since the Matter was urgent and the Karnataka Legislative Council was nor in session, the Karnataka Entertainment Tax (Amendment) Ordinance, 2000 (Karnataka Ordinance No. 6 of 2000) was promulgated to achieve the above object. Hence the Bill (Obtained from L.A. Bill No 28 of 2000). XLIV Amending Act 5 of 2001.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957 the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on luxuries Act, 1979 (Karnataka Act 22 of 1979), 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) and the Karnataka Agricultrural Income Tax Act, 1957 Karnataka Act 22 of 1957). Certain consequential amendments are also made. Hence the Bill (Obtained from L.A. Bill No 7 of 2001. DPAL 9 SHASANA 2001). XLV Amending Act 5 of 2002.- It is considered necessary to amend the Karnataka Agriculture Income Tax. 1957, the Karnataka Sales Act, 1957, the Karnataka Taxes on Luxuries Act, 1979, the Karnataka Taxes on entry of Goods Act, 1979 and the karnataka Entertainment Tax Act, 1958 to give effect to the proposal made in the Budget Speech and matters connected therewith. Certain consequential and incidential amendments are also made. Hence the Bill (Obtained from L.A. Bill No 12 of 2002. DPAL 18 SHASANA 2002). XLVI Amending Act 7 of 2003.- It To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976, the Karnataka Tax on Luxuries Act, 1979, the Entertainments Tax [1958: KAR. ACT 30 758 Karnataka Tax on Entry of Goods Act, 1979 and the Karnataka Electricity (Taxation on Consumption) Act, 1959. Hence the Bill. [L.A. Bill No. 9 of 2003] (Entries 46, 52, 53, 54, 60 and 62 of List-II of the Seventh Schedule to the Constitution of India) XLVII Amending Act 3 of 2004.- The Hon'ble High Court of Karnataka in S.T.R.P. numbers 46 to 57/2003 has held that tax cannot be levied on civil works like asphalting and repairing of roads under the existing provisions of the Karnataka Sales Tax Act, 1957. However, taxes have been levied and collected on such civil works from 1st April 1986 relying on the existing entries. In view of the decision of the Hon'ble High Court, it is considered necessary to incorporate an enabling provision to levy such tax by amending the Karnataka Sales Tax Act, 1957 with retrospective effect. Similarly, the Hon'ble High Court of Karnataka in W. P. Nos. 8607- 8608/2003 has held that the tax cannot be levied on works contract of processing and supplying of photographs, photo prints and photo negatives under the existing provisions of the Karnataka Sales Tax Act, 1957. The Hon'ble High court has held that though the State Legislature has the power to levy tax on such works contracts, in view of the relevant entry having been struck down by the Hon'ble Supreme Court, in September 1999, tax cannot be levied and collected on such works contracts till the relevant entry is re-introduced in the Karnataka Sales Tax Act,