Act Info:
In this Act, unless the context otherwise requires,-
(a) "admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;
(b) "admission to an entertainment" includes admission to any place in which an entertainment is held;
1 [(ba) '' Amusement `` means any amusement for which persons are required to make payment for admission to any amusement arcade or amusement park or theme park or by whatever name called.]
2 [3 [(bb)] "antennae" means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber's television sets at the residential or non-residential places are linked by metallic co-axial or optic fibre cable to a Central System, called headend;]
4 [(c) 5 [Deputy Commissioner] means a 5 [Deputy Commissioner] of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;]
2 [(ca) "cable television" means a system organised for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic co-axial cable or optic fibre cable to a central system called the 'headend' and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a non-residential place of a connection holder;]
6 [7 [(cb)] 'cinema theatre' means any place of entertainment in which cinematograph shows are held to which persons are admitted for payment;]
8 [7 [(cc)] "Commissioner" means the Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;]
(d) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission;
9 [(da) 'distributor' means any person who is engaged in selling, supplying or distributing or making available on rental or hire basis, feature films, for exhibition of cinematorgraph show whether for cash or for deferred payment, or for rental or hire charges or for payment in any ratio or in any proportion to the total payment for admission to cinematograph shows either in respect of individual cinematograph shows or in respect of such shows conducted in a day or a week or for any period, or for other valuable consideration.]
10 [(e) 'Entertainment' with all its grammatical variations and cognate expressions means,-
(i) a horse race 11 [or live telecast of a horse race] to which persons are admitted on payment;
(ii) Cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;
(iii) any amusement 1 [or recreation or any entertainment provided by a multi system operator] or exhibition or performance or pageant or a 12 [x x x] game or sport whether held indoor or outdoor to which persons are admitted on payment;]
13 [Explanation.- Recognised game or sport shall mean Cricket, Hockey, Foot Ball, Basket Ball, Tennis, Golf, 14 [x x x] Volley-Ball, Badminton, Kabbadi, Swimming, Athletics, Base-Ball, Weight Lifting, and any other sport or game the Government may notify.]
15 [(e1) x x x]
(f) "institution" includes a company, society, club or other association of persons by whatever name called;
8 [(fa) "5 [Additional Commissioner]" means the 5 [Additional Commissioner] of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957.]
10 [(fb) "Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);]
16 [(g) 'local authority' means a municipal corporation a city municipal council, a town municipal council, a cantonment board, a town board, a sanitary board, a notified area committee, 17 [a 18 [Grama panchayat]], as the case may be;]
1 [(gg) '' Multi System Operator `` means person engaged in the business of receiving and distributing satellite television signals, communication network, including production and transmission of programmes and packages.``]
(h) "notification" means a notification published in the Official Gazette;
(i) "payment for admission" includes,-
(i) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;
(ii) any payment for seats or other accommodation in a place of entertainment;
19 [(iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get;
(iv) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;
1 [ (iv-a) any payment for any purpose whatsoever connected with an entertainment including sponsorship fee and advertisement charges, which is paid to the proprietor or any person connected with conducting or organising such entertainment, 20 [with a view to promoted goodwill, brand name or any business interest directly or indirectly which enables entry of any person in to the entertainment]];
(v) any payment for admission of a motor vehicle into the auditorium of a cinema known as drive-in-theatre.]
21 [Explanation.- "Payment for admission" shall not include any sponsorship fee or advertisement charges paid to the proprietor or any person connected with or conducting or organising any event of sport]
22 [(ia) "population" means the population as ascertained at the last preceding census of which the relevant figures are published;]
8 [23 [(ib) "place of entertainment"] means the place where an entertainment is held and includes the booking office 2 [and any place from where the entertainment is provided by means of cable connection from any type of antennae with a cable net work attached to it or cable television] and such other place where the accounts and other documents connected with the entertainment are kept.]
(j) "prescribed" means prescribed by rules made under the Act;
10 [(k) 'proprietor' in relation to any entertainment other than an entertainment referred to in sub-clause (iii) of clause (e) includes any person responsible for the management thereof and in relation to any entertainment referred to in sub-clause (iii) of clause (e) includes any person conducting, organising, sponsoring or patronising any such entertainment.]
1 [(l) '' Recreation Parlour '' means any place where a game such as bowling, billiards, snooker or the like by whatever name called is provided, for which persons are required to make payment for admission or participation.]
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1. Inserted by Act 5 of 2002 w.e.f 01.04.2002.
2. Inserted by Act 11 of 1993 w.e.f 01.04.1993.
3. Renumberd by Act 5 of 2002 w.e.f 01.04.2002.
4. Substituted by Act 3 of 1985 w.e.f 10.01.1985
5. Substituted by Act 5 of 1993 w.e.f 9.11.1992.
6. Inserted by Act 16 of 1977 w.e.f 01.04.1979 by notification. Text of the notification is at the end of the Act.
7. Clauses (ca) and (cb) relettered as (cb) and (cc) by Act 11 of 1993 w.e.f. 01.04.1993.
8. Inserted by Act 3 of 1985 w.e.f 10.01.1985.
9. Inserted by Act 7 of 1997 w.e.f 01.04.1997.
10. Substituted by Act 7 of 1997 w.e.f 01.04.1997.
11. Inserted by Act 26 of 2004 w.e.f 01.08.2004.
12. Omitted by Act 3 of 1998 w.e.f 01.04.1998.
13. Inserted by Act 4 of 1999 w.e.f. 01.04.1997.
14. Omitted by Act 5 of 2002 w.e.f 01.04.2002.
15. Inserted by Act 9 of 1983 w.e.f. 01.04.1983 and Omitted by Act 9 of 1984 w.e.f 01.04.1984.
16. Sbustituted by Act 14 of 1966 w.e.f. 16.05.1966 by notification Text of the notification is at the end of the Act.
17. Sbustituted by Act 31 of 1987 w.e.f. 01.04.1987.
18. Sbustituted by Act 18 of 1994 w.e.f. 01.04.1994.
19. Sub clauses (iii) to (v) inserted by Act 3 of 1985 w.e.f 10.01.1985.
20. Substituted by Act 5 of 2002 w.e.f 01.04.2002.
21. Substituted by Act 3 of 2004 w.e.f 29.01.2004.
22. Inserted by Act 16 of 1977 w.e.f 01.04.1979.
23. Substituted by Act 3 of 1998 w.e.f 01.04.1998