Section 6(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Where the assessing authority has grounds to believe that any return furnished which is deemed as assessed or any assessment issued under Section 5-B understates the correct tax liability of the dealer, it,-(a)may, based on any information available, re-assess, to the best of its judgment, the additional tax payable and also impose any penalty under sub-section (2) of section 20-B and demand payment of any interest; and(b)shall issue a notice of reassessment to the dealer demanding that the tax shall be paid within thirty days of the date of service of the notice after giving the dealer the opportunity of showing cause against such re-assessment in writing.
