Section 13(a) in The Karnataka Entertainments Tax Act, 1958
(a)where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money [not less than ten thousand rupees for the first offence and not less than fifteen thousand rupees for any second or subsequent offence during the financial year but not exceeding the double the amount of tax whichever is greater] [Substituted by Act 5 of 2001 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002] and
