Section 8(1A) in Karnataka Tax on Luxuries Act, 1979
(1A)[ If default is made in making payment in accordance with sub-section (1),-(i)the whole of the amount towards tax or penalty out-standing on the date of default shall become immediately due and shall be a charge on the properties of the proprietor liable to pay such tax or penalty, and(ii)the proprietor liable to pay such tax or penalty shall be liable to pay simple interest at two per cent of the amount of the tax or penalty due for each month or part thereof for the period for which the tax or penalty remains unpaid.]
