Section 9(2) in The Karnataka Entertainments Tax Act, 1958
(2)If default is made in making payment in accordance with sub-section (1),-(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the proprietor liable to pay such [tax [x x x] [Substituted by Act 16 of 1977 w.e.f. 1.4.1979] [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.7.1982]]; and(ii)the proprietor liable to pay such tax under this Act shall be liable to pay an [interest] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005] equal to one and a quarter per cent of the amount of tax remaining unpaid for each month after the expiry of the time prescribed under sub-section (1).Explanation. - For the purposes of clause (ii), the [Interest] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] payable for a part of a month shall be proportionately determined.
