Section 6B(2) in The Karnataka Entertainments Tax Act, 1958
(2)In making an assessment or re-assessment under sub-section (1), the authority prescribed under sub-section (1) of section 6-A may, if it is satisfied that due to wilful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1), a penalty [not less than a sum equal to but] [Inserted by Act 9 of 1984 w.e.f. 1.4.1984] not exceeding [thrice] [Substituted by Act 36 of 1976 w.e.f. 1.4.1976] the tax so assessed or re-assessed:Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.
