Section 9C(1) in The Karnataka Entertainments Tax Act, 1958
(1)When the ownership of the cinema theater or other place of entertainment of a proprietor liable to pay entertainments tax under this Act is transferred, the transferor and the transferee shall jointly and severally be liable to pay entertainments tax, in respect of such cinema theater or place of entertainment, which remain unpaid at the time of transfer and for the purpose of recovery from the transferee, such transferee shall be deemed to be the proprietor liable to pay the entertainments tax due under this Act.
