State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

13. Composition of offences.- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence,— (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 1[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]1 and (b) in other cases, a sum of money 1[not less than 2[two thousand]2 rupees for the first offence and not less than 2[five thousand]2 rupees for any second or subsequent offence during the financial year;]1.