Section 8CC(2) in The Karnataka Entertainments Tax Act, 1958
(2)The Additional Commissioner shall not exercise any power under sub-section (1), if.-(a)the time for appeal against the order has not expired;(b)the matter has been subject to an appeal under Section 8-E or a revision in the High Court; or(c)more than four years have expired after the passing of the order sought to be revised.Provided that in the case of an order passed by the Appellate Authority under Section 8-E allowing the appeal preferred in full, the condition specified in clause (a) shall not apply.
