Section 4A(5) in The Karnataka Entertainments Tax Act, 1958
(5)It shall be presumed that the proprietor of an entertainment has conducted all the shows permitted to be conducted by him under the Karnataka Cinemas (Regulation) Act, 1964, unless he produces along with his return, a certificate in the prescribed form, obtained from the prescribed authority that any such show has not been conducted, and for this purpose the prescribed authority shall issue the certificate, after such enquiry as it deems fit, within ten days from the date of receipt of the application in this behalf. (6) The option permitted under this section shall continue to be in force till the end of the financial year in which such option is permitted.]
