Section 8E(3) in The Karnataka Entertainments Tax Act, 1958
(3)The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, on receipt of notice that an appeal against the order of [Joint Commissioner] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000] has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof file within thirty days of the receipt of the notice, a memorandum of cross objections, verified in the prescribed manner, against any part of the order of the [Joint Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).
