Section 8B(3)(a) in The Karnataka Entertainments Tax Act, 1958
(a)No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal [and one half of the tax or other amount disputed in appeal.] [Inserted by Act 6 of 2008 w.e.f. 1.8.2008]