Section 18(3A) in The Karnataka Entertainments Tax Act, 1958
(3A)[ A rule under this Act may be made with retrospective effect and when such rule is made, the reasons for making the rule shall be specified in a statement laid before both Houses of the State Legislature. Subject to any modification made under sub-section (4), every rule made under this Act shall have effect as if enacted in this Act.] [Inserted by Act 14 of 1966 w.e.f. 16.5.1966]
