Section 6(2) in Karnataka Tax on Luxuries Act, 1979
(2)(a)If the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] is not satisfied that the return furnished under sub-section (1) of section 5 is complete or he has reason to believe that it is incorrect and he considers it necessary to require the presence of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or the production of further evidence, he shall serve on such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] in the proscribed manner a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] relies in support of his return or to produce such evidence as is specified in the notice.(b)On the date specified in the notice, or as soon as may be thereafter, the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall, after considering all the evidence which may be produced, assess the amount of tax due from the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].(c)If the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] fails to comply with the terms of the notice issued to him under clause (a), the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall assess to the best of his judgment, the amount of tax due from him.
