Act Info:Preamble 1 - KARNATAKA ENTERTAINMENTS TAX ACT, 1958
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Section 2A - Instructions to subordinate authorities
Section 2B - Power to issue directions regarding jurisdiction
Section 3 - Tax on payment for admission to entertainments
Section 3A - Additional tax on admission
Section 3B - Omitted
Section 3C - Special provision in respect of certain films
Section 4 - Additional Tax on cinematograph shows
Section 4A - Tax on cinematograph shows in certain places
Section 4AA - Omitted
Section 4B - Special provision in respect of video shows
Section 4C - Special provision in respect of certain entertainments
Section 4D - Composition of tax payable under section 4C
Section 4E - Tax on amusement
Section 4F - Tax on recreation parlours
Section 4G - Tax on Multi System Operator
Section 5 - Admission to entertainments
Section 6 - Manner of payment of tax
Section 6A - Returns
Section 6B - Payment for admission, etc., escaping assessment
Section 6C - Rectification of mistakes
Section 6D - Issuance of Clearance Certificates to proprietors
Section 7 - Exemptions
Section 7A - Power of State Government to exempt or reduce tax
Section 8 - Refunds in certain cases
Section 8A - Rounding off of tax etc
Section 8B - Appeals
Section 8C - Revisional Powers of Joint Commisioners
Section 8D - Revision by the Commissioner
Section 8E - Appeal to the Appellate Tribunal
Section 9 - Payment and recovery of tax
Section 9A - Forfeiture of illegal or excess collection of tax
Section 9AA - Recovery of tax or penalty or any other amount from certain other persons
Section 9AAA - Furnishing of return, etc
Section 9AB - Purchase by the State Government in auction of property
Section 9B - Liability of firms
Section 9C - Liability on transfer of business
Section 9D - Assessment of legal representatives
Section 10 - Inspection
Section 10A - Registration of distributors, etc
Section 11 - Admission of certain officers without payment
Section 12 - Penalties
Section 12A - Summary disposal of certain cases
Section 13 - Composition of offences
Section 14 - Bar of certain proceeding
Section 15 - Limitation for certain suits and prosecutions
Section 16 - Delegation of certain powers of the State Government
Section 17 - Omitted
Section 18 - Power to make rules
Section 19 - Repeal and savings
Section 20 - Power to remove difficulties