Section 8(2) in The Karnataka Entertainments Tax Act, 1958
(2)[ Subject to such rules as may be made, where the State Government is satisfied that any performance of a cinematograph show could not be completed on account of failure of electric power or mechanical break down and that the proprietor has returned the payments for admission to the persons admitted to such performance, it may, by order, direct repayment to the proprietor the amount of entertainment tax paid by him in respect of such performance.] [Inserted by Act 36 of 1976 w.e.f. 1.4.1976]
