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ENT2007-02
NOTIFICATION
No. FD 190 CSL 2008 (I), Bangalore , dated 10.12.2008
The draft of the following rules further to amend the Karnataka Entertainments Tax Rules, 1959 was published as requried by Section 18 of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), in Notification No. FD 190 CSL 2008, Dated 4th October, 2008, published in Part IV-A of the Karnataka Gazette, Extraordinary No. 1097, dated 4th October, 2008 inviting objections or suggestions from all the persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after fifteen days from the date of its publication in the Official Gazette.
And, whereas, the said Gazette was made available to the public on 4th October, 2008.
And, whereas, the objections and suggestions received in respect of the said draft have been considered by the Government.
Now, therefore, in excercise of the powers conferred by Section 18 of the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958),Act, the Government of Karnataka hereby makes the following rules, further to amend the Karnataka Entertainments Tax Rules, 1959, namely.-
 
RULES
1. Title and commencement.-

(1) These rules may be called the Karnataka Entertainments Tax (Amendment) Rules, 2008

(2) They shall be deemed to have come into force with effect from the First day of August, 2008

2. Amendment of rule 3.- In the Karnataka Entertainments Tax Rules, 1959 (hereinafter referred to as the said rules, in Rule 3, for clause (g), the following shall be substituted, namely:- “(g) “Entertainments Tax Officer” means any officer authorized by the Commissioner, by notification, to exercise the powers of an Entertainments Tax Officer under these rules in respect of such area or such class of proprietors as he may specify.

3. Substitution of rule 47-B, For rule 47-B of the said rules, the following shall be substituted, namely ,- 47-B. Eligibility certificate for tax exemption.-

(1) Every producer or distributor or any other person who holds right over any cinematograph and claims tax exemption under Section 3-C or sub-section 4-A, shall apply to the Director, Department of Information, Government of Karnataka one month earlier to the release of the film in the State, for issue of a certificate in Form 54 to the effect that the said film is a Kannada, Kodava , Konkani, Tulu or Banjara which is not a dubbed version of a film of other language.

(2) On receipt of application under sub-rule (1), the Director Department of Information, Government of Karnataka after such verification as he deems fit, upon satisfaction that such film is a Kannada, Kodava , Konkani, Tulu or Banjara which is not a dubbed version of a film of other language and is eligible for tax concession under section 3-C or sub-section (1) of section 4-A, may, within fifteen days from the date of receipt of such application, issue a certificate in Form 54 to the applicant and shall forward a copy of such certificate to the Commissioner of Commercial Taxes or reject it.

(3) Every proprietor claiming tax exemption on exhibition of any film under section 3-C or sub-section (1) of section 4-A, shall produce before the Entertainments Tax Officer, within fifteen days from the date on which the first show of such film was held, a copy of the certificate in Form 54 issued under sub-rule (2) in respect of such film, and the Entertainments Tax Officer may, on sufficient cause being shown by the proprietor accept such certificate produced within thirty days after the expiry of such fifteen days by condoning the delay.

4. Amendment of rule 49-A.- In rule 49-A of the said rules, after the words “furnished under”, the words, brackets, figures and letter “sub-section (3) of section 8-B or “shall be inserted.

5. Insertion of New Form XIII-A.- After Form XIII of the said rules, the following shall be inserted, namely:-
 
FORM XIII-A [See Rule 49-A]
Security Bond for stay of collection of tax or other amount in dispute
 
Before the Karnataka Appellate Tribunal / Joint Commissioner of Commercial Taxes.
No. …………………….. of 20 ………….
Appellant:
Security bond executed in favour of the Government of Karnataka and his successors in office and assigns.
Whereas ……………….. …………… has filed an appeal before the Karnataka Appellate Tribunal / Joint Commissioner of Commercial Taxes at ………………. against the order of …………. In its / his ………………. dated ……………. and the said appeal is pending and whereas the said appellant has applied for direction in regard to the payment of the disputed tax or other amount and has been called upon to furnish security accordingly, and in consideration whereof, I/We ………………… hereby personally undertake and bind myself / ourselves, my / our heirs, successors and legal representatives to pay the Government of Karnataka the sum of Rs. ……………… and mortgage / charge the properties in the Schedule hereunto annexed for the payment of the sum of Rs. ………………….. to the Government of Karnataka and covenant that if the aforesaid appellant complies with all the directions in regard to the payment of tax or other amount made by the Karnataka Appellate Tribunal / Joint Commissioner of Commercial Taxes in the said appeal this bond shall be void and of no effect, otherwise it shall remain the full force and effect.
 
In witness whereof /We ……….. have hereunto affixed my / our hands and seal this day of ……………… 20 …………. at ……….. Witnesses:

1.

2.
Appellant
Surely
Note: Strike out whichever is not applicable".
 
6. Insertion of new Form 54.- After form 53 of the said rules, the following new form shall be inserted, namely:-
 
 
FORM – 54 [See Rule 47-B]
Certificate of eligibility of tax exemption on certain regional language films.
 
Sl. No./20 …
To,
…………….
This is to certify that ……………….. (name of the film) made in (language) has secured a Censor Certiifcate from the Central Board of Film Certification on ………….. (date) and is eligible for tax exemption under Section 3-C/4-A(1) of the Karnataka Entertainments Tax Act, 1958 as it is a Kannada*/Kodava*/Konkani*/Tulu* or Banjara* film which is not a dubbed version of a film of other language.
(*Strike out or delete whichever is not applicable)
 
Place:
Date:
Signature and seal of the Director,
Department of Information,
Government of Karnataka."
 
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