Section 7A(2) in Karnataka Tax on Luxuries Act, 1979
(2)In making an assessment under sub-section (1) the Luxury Tax Officer may, if he is satisfied that the tax escaped from assessment is due to willful non-disclosure of the charges for lodging by the proprietor [or turnover of stock of luxuries by the stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997], after giving a reasonable opportunity of showing cause, direct the proprietor [or the stockist, as the case may be] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] to pay, in addition to the tax assessed under sub-section (1), a penalty not exceeding one and a half times the tax so assessed.]
