Section 4A(2) in The Karnataka Entertainments Tax Act, 1958
(2)After the determination of the gross collection capacity of a cinema theater, no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such theater shall be made, unless the proprietor has given fifteen days notice thereof to the prescribed authority and, until the gross collection capacity is redetermined, the proprietor shall pay the tax as previously fixed.
