Section 9(3)(b) in The Karnataka Entertainments Tax Act, 1958
(b)[notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate] [Substituted by Act 3 of 1979 w.e.f. 19.1.1979], by such Magistrate as if it were a fine imposed by him.