KARNATAKA ENTERTAINMENTS TAX (AMENDMENT) ACT, 1979

Preamble - KARNATAKA ENTERTAINMENTS TAX (AMENDMENT) ACT, 1979

THE KARNATAKA ENTERTAINMENTS TAX (AMENDMENT) ACT, 1979

[Act No. 25 of 1979]

[26th April, 1979]

PREAMBLE

An Act further to amend the Karnataka Entertainments Tax Act, 1958.

Whereas it is expedient further to amend the Karnataka Entertainments Tax Act, 1958 (Karanataka Act 30 of 1958) for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Thirtieth Year of the Republic of India as follows:--

Section 1 - Short title and commencement

(1)     This Act may be called the Karnataka Entertainments Tax (Amendment) Act, 1979.

 

(2)     It shall be deemed to have come into force on the 1st day of April, 1979.

Section 2 - Amendment of section 3

In section 3 of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) (hereinafter referred to as the principal Act), after sub-section (1A) the following proviso shall be inserted, namely:--

"Provided that the State Government may, by notification reduce the tax payable under sub-section (1A)."

Section 3 - Amendment of section 4A

In section 4A of the principal Act, after sub-section (1A), the following proviso shall be inserted, namely:-

"Provided that the State Government may, by notification reduce the tax payable under sub-section (1A)."

Section 4 - Amendment of section 7

In section 7 of the principal Act,-

(1)     for sub-section (1), the following sub-section shall be substituted, namely:--

"(1) The State Government, may, by order, make, for such period not exceeding six weeks in the case of a film in a regional language of the State of Karnataka and three weeks in other cases, as may be specified in the order, an exemption or reduction in the rate of entertainments tax payable on payments for admission to any entertainment, if,-

(a)      the State Government is satisfied,--

 

(i)       that the entire gross proceeds of the entertainment are devoted to philanthropic, religious or charitable purposes without any charge on such proceeds for any expenses of the entertainment; or

 

(ii)      that the entertainment is of wholly educational character; or

 

(iii)     that the entertainment is a cinematograph show conducted by a film club or a film society satisfying the prescribed conditions and recognized by the Commissioner of Commercial Taxes and the show is conducted without deriving any profit; or

 

(iv)    that the entertainment is provided for purposes which are partly educational, cultural or scientific by an institution not conducted or established for profit

 

(b)      the entertainment is a cinematograph show of a film,--

(i)       which has secured an award granted either by the Central Government or the State Government;

 

(ii)      which has been certified by any institution recognized by the State Government as an educational film or as a children's film;

 

(iii)     which, having regard to the language, theme artistic value and such other matters as may be prescribed, has been certified by a committee constituted by the State Government for the purposes of this clause as a film which may be exempted from payment of tax either in full or in part,

(2) in the Explanation, for the words "additional tax", the words "additional tax and surcharge" shall be substituted.