Section 9 in The Karnataka Entertainments Tax Act, 1958
9. [ Payment and recovery of tax. [Substituted for sections 9 and 9A by Act 36 of 1976 w.e.f. 1.4.1976]
(1)The [tax [x x x] [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.7.1982]] payable under this Act shall be paid in such manner and in such installments, if any, and within such time, as may be prescribed.[Provided that the specified class of proprietors of entertainments as may be notified by the Commissioner shall pay the tax or any other amount due under this act, by electronic remittance through internet in the manner specified in the said notification.] [Inserted by Act 5 of 2010 w.e.f. 1.4.2010](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.(3)Any amount of [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]] or any other amount including [Interest] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001], due under this Act may, without prejudice to any other mode of collection be recovered,-(a)as if it were an arrear of land revenue; or(aa)[ by attachment and sale or by sale without attachment of any property of such proprietor or any other person by the prescribed authority in accordance with such rules as may be prescribed; or] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997](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.(4)The High Court may, either suo-motu or on any application by the prescribed authority or any person aggrieved by the order, revise any order made by a Magistrate under clause (b) of sub-section (3).[9A. Forfeiture of illegal or excess collection of tax. - Where the authority prescribed under sub-section (1) of section 6A is satisfied that any amount by way of, or purporting to be by way of entertainments tax has been collected from the audience by a proprietor in excess of the rates prescribed under this Act, he shall, by order in writing, forfeit by way of penalty such excess amount illegally collected:Provided that before taking action, under this section, the proprietor shall be given reasonable opportunity of being heard.] [Sections 9A, 9B and 9C inserted by Act 3 of 1985 w.e.f. 1.1.1959]
