Section 9(2)(ii) in The Karnataka Entertainments Tax Act, 1958
(ii)the proprietor liable to pay such tax under this Act shall be liable to pay an [interest] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005] equal to one and a quarter per cent of the amount of tax remaining unpaid for each month after the expiry of the time prescribed under sub-section (1).