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ENT2007-02
NOTIFICATION
No. FD 15 CEX 2005, Bangalore, 1.6.2007
Karnataka Gazette, Extraordinary, dated 1.6.2007
In exercise of the powers conferred by sub-sections (1) and (2) of Section 7-A of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Government of Karnataka, hereby exempts the tax payable under the said Act in respect of entertainments held in multiplex theatres constructed between 1st April, 2002 to 31st March, 2007 and situated outside Bangalore Urban District to the extent of 100% of the tax payable for the first three years and 75% of the tax payable for the next two years, in terms of the Government Order No. ITKC/296/TTT/2000, dated 20th January, 2003 read with Addendum No. ITY 219 TTT 2004, dated 10.2.2005, subject to the following conditions and restrictions, namely.-
(a)
The entertainment tax exemption shall be available from the date of publication of this notification in the Karnataka Gazette;
(b)
The Multiplex theatres shall compulsorily exhibit Kannada films in atleast 50% of the screens out of the total number of screens in which the films are exhibited in a day;
(c)
If the number of screens in which the shows are held in a day are odd numbers, then the number of screens in which the Kannada films are exhibited shall be higher than 50%;
(d)
If the conditions (b) and (c) above are violated or not observed, the Multiplex theatre will become ineligible for tax exemption from the date of contravention of the above condition and the taxes along with interest and penalty shall be recovered as per the provisions of the Karnataka Entertainments Tax Act, 1958;
(e)
If the screening of the cinematograph shows is stopped for any reason, the period of eligibility of tax exemption under this notification shall not be extended beyond the period specified above.
 
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