Section 2(k) in The Karnataka Entertainments Tax Act, 1958
(k)[ 'proprietor' in relation to any entertainment other than an entertainment referred to in sub-clause (iii) of clause (e) includes any person responsible for the management thereof and in relation to any entertainment referred to in sub-clause (iii) of clause (e) includes any person conducting, organising, sponsoring or patronising any such entertainment.] [Substituted by Act 7 of 1997 w.e.f 01.04.1997]
