Section 18(2) in The Karnataka Entertainments Tax Act, 1958
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-(a)[ x x x] [Omitted by Act 14 of 1966 w.e.f. 16.5.1966](b)the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(bb)[ determination of gross collection capacity and payment of tax under [section 4A] [Inserted by Act 16 of 1977 w.e.f. 1.4.1979];](c)controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(d)the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments [x x x] [Omitted by Act 14 of 1966 w.e.f. 16.5.1966];(e)[ x x x] [Omitted by Act 3 of 1985 w.e.f. 10.1.1985](f)the proper maintenance of accounts and submission of returns;(g)the time and manner of payment and collection of the tax under this Act;(h)the duties and powers of officers appointed for enforcing the provisions of this Act;(i)the issue of passes by the proprietors of entertainments for the admission of officers who have to perform any duty imposed upon them by law; and(j)any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.
