NIRMALA CHITRA MANDIRA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Sub-section (6) of section 4A of the Karnataka Entertainments Tax Act, 1958 (the Act), as inserted by Karnataka Act 22 of 1985 is challenged in this writ petition.

(2.) The exhibitor is taxed under section 4A of the Act. Under the scheme of section 4A of the Act, tax is levied on each show of entertainment depending upon the population and the rate prescribed in the table annexed to section 4A. The exhibitor is required to file a return under rule 41C of the Karnataka Entertainments Tax Rules, 1959 (the Rules), at the end of every week in form No. XA along with the proof of payment of tax calculated on the basis indicated in the permit.

(3.) Sub-section (6) of section 4A was inserted by Karnataka Act 22 of 1985. Under the said provision the proprietor is required to produce a certificate in the prescribed form along with his return from local authority or any other authority notified by the Government, if he has not conducted any show on any day or days during the week. The certificate is to be produced in form XC as prescribed by rule 41C(1a) of the Karnataka Entertainments Tax (Amendment) Rules, 1985. That form is reproduced below :