Section 18(2)(b) in The Karnataka Entertainments Tax Act, 1958
(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];]