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No. FD 30 CEX 2006, Bangalore, dated 22.5.2007
Karnataka Gazette, Extraordinary, dated 22.5.2007
Whereas, the draft of the following rules further to amend the Karnataka Entertainment Tax Rules, 1959, was published as required by Section 18 of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958 ), in Notification No. FD 30 CEX 2006, dated 6-1-2007, in Part IV-A of the Karnataka Gazette, Extraordinary No. 34, dated 6th January, 2007, inviting objections or suggestions from all the persons likely to be affected thereby, within fifteen days from the date of its publication in the Official Gazette.
And, whereas, no objections and suggestions have been received in respect of the said draft.
Now, therefore, in exercise of the powers conferred by Section 18 of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Government of Karnataka hereby makes the following rules, namely.-
Title and commencement .-
These rules may be called the Karnataka Entertainments Tax ( Amendment) Rules, 2007.
They shall come into force from the date of their publication in the Official Gazette.
Amendment of Rule 19.-
In the Karnataka Entertainments Tax Rules, 1959 (hereinafter referred to as the ‘said rules’), in Rule 19, after the provision the following shall be inserted, namely.-
“Provided further that in case of Kannada film and other regional language films which are exempted from payment of entertainment tax under Section 3-C of the Act, the Proprietor, with prior permission of the Entertainment Tax Officer may issue tickets without authentication.”
Amendment of Rule 20.-
In Rule 20 of the said rules, in sub-rule (1), after the words “One film is exhibited”, the words, “either taxable or tax free film” shall be inserted.
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