Section 18 in The Karnataka Entertainments Tax Act, 1958
18. Power to make rules.
(1)The State Government may, subject to the condition of previous publication, make rules by notification, to carry out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-(a)[ x x x] [Omitted by Act 14 of 1966 w.e.f. 16.5.1966](b)the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(bb)[ determination of gross collection capacity and payment of tax under [section 4A] [Inserted by Act 16 of 1977 w.e.f. 1.4.1979];](c)controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(d)the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments [x x x] [Omitted by Act 14 of 1966 w.e.f. 16.5.1966];(e)[ x x x] [Omitted by Act 3 of 1985 w.e.f. 10.1.1985](f)the proper maintenance of accounts and submission of returns;(g)the time and manner of payment and collection of the tax under this Act;(h)the duties and powers of officers appointed for enforcing the provisions of this Act;(i)the issue of passes by the proprietors of entertainments for the admission of officers who have to perform any duty imposed upon them by law; and(j)any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.(3)In making a rule under sub-section (1) or sub-section (2), the State Government may provide that a breach thereof shall be punishable with fine which may extend to [ten thousand rupees] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].(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](4)All rules made under this section shall be laid as soon as may be after they are made before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more sessions and if before the expiry of the said period, either House of the State Legislature makes any modification in the rules or directs that any rule shall not have effect and if the modification or direction is agreed to by the other House, the rules shall thereafter have effect only in such modified form or be of no effect, as the case may be.
