Section 9(4) in The Karnataka Entertainments Tax Act, 1958
(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]
