Section 6(2)(a) in Karnataka Tax on Luxuries Act, 1979
(a)If the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] is not satisfied that the return furnished under sub-section (1) of section 5 is complete or he has reason to believe that it is incorrect and he considers it necessary to require the presence of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or the production of further evidence, he shall serve on such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] in the proscribed manner a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] relies in support of his return or to produce such evidence as is specified in the notice.