Section 9(2)(i) in The Karnataka Entertainments Tax Act, 1958
(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the proprietor liable to pay such [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]]; and