Section 6B(1) in The Karnataka Entertainments Tax Act, 1958
(1)Where, for any reason,-(i)any complimentary ticket or any payment for admission to any entertainment has escaped assessment to tax under section 3 or section 3-A [x x x] [Inserted by Act 36 of 1976 w.e.f. 1.4.1976 and Omitted by Act 13 of 1982 w.e.f. 1.7.1982] [or section 3B] [Inserted by Act 25 of 1994 w.e.f. 27.9.1994], [section 4A or section 4B or section 4C] [Inserted by Act 7 of 1997 w.e.f. 27.9.1994] [section 4D, section 4E and section 4F] [Substituted by Act 5 of 2002 w.e.f. 1.4.2002]; or(ii)any cinematograph show has escaped assessment to tax under [section 4 or section 4A] [Substituted by Act 16 of 1977 w.e.f. 1.4.1979], [section 4B or section 4C] [Inserted by Act 7 of 1997 w.e.f. 27.9.1994] [and section 4D] [Substituted by Act 5 of 2002 w.e.f. 1.4.2002]; or(iia)[ any tax payable under section 4G has escaped assessment to tax] [Inserted by Act 5 of 2002 w.e.f. 1.4.2002];(iii)such ticket, payment or show has been assessed at a rate lower than the rate at which it is assessable under section 3 or section 3-A [x x x] [Inserted by Act 36 of 1976 w.e.f. 1.4.1976 and Omitted by Act 13 of 1982 w.e.f. 1.7.1982] [or section 3B] [Inserted by Act 25 of 1994 w.e.f. 27.9.1994] or [section 4 or section 4A] [Substituted by Act 16 of 1977 w.e.f. 1.4.1979] [section 4B or section 4C] [Inserted by Act 7 of 1997 w.e.f. 27.9.1994] [or section 4D or section 4E or section 4F or section 4G] [Inserted by Act 5 of 2002 w.e.f. 1.4.2002],the authority prescribed under sub-section (1) of section 6A may, subject to the provisions of sub-section (2) and at any time within such period as may be prescribed, [assess or re-assess, to the best of its judgment, the tax due on such ticket, payment or show under section 3 or section 3A [x x x] [Substituted by Act 16 of 1977 w.e.f. 1.4.1979] [or section 3B] [Inserted by Act 25 of 1994 w.e.f. 27.9.1994] or section 4 or section 4A] [or section 4B or section 4C] [Inserted by Act 7 of 1997 w.e.f. 27.9.1994] or section 4D [or section 4E or section 4F or section 4G] [Substituted by Act 5 of 2002 w.e.f. 1.4.2002], as the case may be, after service of notice on the proprietor and after making such enquiry as it may consider necessary.
