Section 8(1)(a) in Karnataka Tax on Luxuries Act, 1979
(a)The amount of tax,-(i)due where returns have been furnished without full payment therefore ;(ii)assessed for any period [x x x] [Omited by Act 10 of 1986 w.e.f. 31.3.1986] less any sum already paid by the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] in respect of such period ;