Section 6(3) in Karnataka Tax on Luxuries Act, 1979
(3)If a [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] liable to pay tax under this Act fails to furnish a return in respect of any period within the period specified in sub-section (1) of section 5, the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall, after giving the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax if any, due from him.
