Section 8E(6) in The Karnataka Entertainments Tax Act, 1958
(6)[ Notwithstanding that an appeal has been preferred under sub-section (1), and notwithstanding anything contained in any other law, tax or any other amount shall be paid in accordance with the assessment or other order made in the case:Provided that the Appellate Tribunal may, in its discretion, stay payment of balance half of the tax or other amount disputed, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed:Provided further, that the Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of such balance half of tax or other amount:Provided also that if such appeal is not so disposed of within the period specified in second proviso, the order of stay shall stand vacated and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount.] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008]Provided [also] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008] that if as a result of the appeal any change becomes necessary in such assessment, the Appellate Tribunal may authorise the prescribed authority to amend the assessment, and the prescribed authority shall amend the assessment accordingly and thereupon the amount over-paid by the proprietor shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.[Explanation. [Inserted by Act 6 of 2008 w.e.f. 1.8.2008] - Every appeal filed after the commencement of the Karnataka Taxation Laws (Amendment) Act, 2008 shall be subject to sub-sections (4) and (6).]
