State Act
9A
Section 9A. Forfeiture of illegal or excess collection of tax.
THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958
Act no. 30 of 19581958In forceKarnataka (State Act)
1[9A. Forfeiture of illegal or excess collection of tax.- Where the authority prescribed under sub-section (1) of section 6A is satisfied that any amount by way of, or purporting to be by way of entertainments tax has been collected from the audience by a proprietor in excess of the rates prescribed under this Act, he shall, by order in writing, forfeit by way of penalty such excess amount illegally collected: Provided that before taking action, under this section, the proprietor shall be given reasonable opportunity of being heard.