Section 8A(5) in Karnataka Tax on Luxuries Act, 1979
(5)Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or that he does not hold any money for or on account of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997], then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the Luxury Tax Officer.
