Section 6(1) in Karnataka Tax on Luxuries Act, 1979
(1)If the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] is satisfied that the return furnished under sub-section (1) of section 5 is complete and he has no reason to believe that it is incorrect, he shall assess the amount of tax due from the [proprietor or stockist] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] on the basis of such return.
