Section 9(3) in The Karnataka Entertainments Tax Act, 1958
(3)Any amount of [tax [x x x] [Substituted by Act 16 of 1977 w.e.f. 1.4.1979] [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.7.1982]] or any other amount including [Interest] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001], due under this Act may, without prejudice to any other mode of collection be recovered,-(a)as if it were an arrear of land revenue; or(aa)[ by attachment and sale or by sale without attachment of any property of such proprietor or any other person by the prescribed authority in accordance with such rules as may be prescribed; or] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997](b)[notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate] [Substituted by Act 3 of 1979 w.e.f. 19.1.1979], by such Magistrate as if it were a fine imposed by him.
