Section 6A(1A) in The Karnataka Entertainments Tax Act, 1958
(1A)[ Before any proprietor submits the returns required by sub-section (1), he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax, [x x x] [Inserted by Act 36 of 1976 w.e.f. 1.4.1976] and additional tax or other taxes, if any, payable by him on the basis of such returns and shall along with the return furnish a receipt from the Treasury evidencing such payment.][Provided that the specified class of proprietors of entertainments as may be notified by the Commissioner shall pay the tax payable on the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said notification.] [Omitted by Act 18 of 1997 w.e.f. 20.9.1997][(1-B) Every proprietor of a cinema theater belonging to a specified class as may be notified by the Commissioner shall enter in the website, particulars of each cinematograph show within such time as may be specified in the notification.] [Inserted by Act 15 of 2011 w.e.f. 1.4.2011][[(2) Every proprietor shall be deemed to have been assessed to tax based on the return submitted by him under sub-section (1), except in cases where the Commissioner may notify the requirement of production of accounts by the proprietor before the prescribed authority within a period of six months from the date of submitting the return, in support of a return submitted for any period and such authority shall proceed to assess such proprietor,-(a)on the basis of the return submitted where it is satisfied the return submitted is correct and complete, or(b)to the best of its judgment, where the return submitted appears to be incorrect or incomplete, after giving the proprietor a reasonable opportunity of showing cause against such assessment in writing.Provided that nothing in this sub-section shall apply to a return submitted for any prescribed period upto the period ending 31st March, 2012.] [Substituted by Act 18 of 2012 w.e.f. 1.4.2012]]
