Karnataka Entertainments Tax (Amendment) Act, 2005*
| [Karnataka Act No. 25 of 2005] | [22nd August, 2005] |
An Act further to amend the Karnataka Entertainments Tax Act, Act, 1958.
Whereas it is expedient further to amend the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Fifty sixth year of the Republic of India, as follows:-
* Received the assent of the Governor on the 22nd day of August, 2005 and First published in the Karnataka Gazette Extra-ordinary on the 24th day of August, 2005
STATEMENT OF OBJECTS AND REASONS
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.
(L.A. Bill No. 23 of 2005)
(Entry 62 of list II of Seventh Schedule to the Constitution of India.)
1. Short title and commencement.- (1) This Act may be called the Karnataka Entertainments Tax (Amendment) Act, 2005.
(2) It shall come into force at once.
2. Insertion of new Section 4-AA.- After Section 4-A of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the following shall be inserted, namely:-
"4-AA. Collection of Service Charges.- Every proprietor of a cinema theatre paying tax on cinematograph show under Section 3-A or 4-A, subject to such rules as may be prescribed, may collect as service charges, an amount not exceeding the amount specified in the table below, on each payment for admission to any class, namely:-
TABLE
| Sl. No. | Classification of Theatres | Amount |
| 1 | 2 | 3 |
| (a) | Air-conditioned and Air-cooled Theatres | Upto a maximum of one rupee and fifty paise on each payment for admission. |
| (b) | Other Theatres but excluding Touring Talkies | Upto a maximum of one rupee on each payment for admission. |
Provided that the collection of amount under this section by the proprietor of any theatre existing on the date of coming into force of this Section, shall be in addition to the payment for admission prevalent immediately before such commencement."