Section 18A(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)The provisions of section 28A of the Sales Tax Act [or section 53 of the Value Added Tax Act] [Inserted by Act 11 of 2005 w.e.f. 1.4.2005] relating to the recovery or penalty and appeals shall mutatis mutandis apply to the penalty leviable under subsection (3) of this section.] [Substituted by Act 5 of 2002 w.e.f. 1.4.2002]
