Section 9AAA in The Karnataka Entertainments Tax Act, 1958
9AAA. [ Furnishing of return, etc. [Section 9-AAA inserted by Act 5 of 2001 w.e.f. 1.4.2001]
(1)Every owner or other person in charge of any place of entertainment who is not the proprietor of any entertainment conducted or organized in such place shall submit to the Entertainment Tax Officer having jurisdiction over the area in which the entertainment is conducted a return containing such particulars within such period as may be prescribed.(2)If any owner or other person in charge of any place of entertainment fails to submit the return in accordance with sub-section (1), such person and the proprietor of the entertainment shall jointly and severally be liable to pay any tax or penalty or any other amount due by the proprietor of the entertainment.]
