Section 8E(4) in The Karnataka Entertainments Tax Act, 1958
(4)The appeal or the memorandum of cross objections shall be in the prescribed form, shall be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer [empowered by the State Government or the Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006] under sub-section (1), shall be accompanied by [proof of payment of one half of tax or other amount disputed and also] [Inserted by Act 6 of 2008 w.e.f. 1.8.2008] a fee equal to two percent of the amount of the assessment objected to, provided that the sum payable shall in no case be less than twenty rupees or more than two hundred rupees.
