Section 7(5) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(5)If within one month from the service of a notice of demand under sub-section (4) the [employer or person] [Substituted by Act 18 of 1994 w.e.f. 1.4.1994] satisfies the assessing authority that he was prevented by sufficient cause from getting himself registered or, from filing the return under section 6 [or from getting himself enrolled under section 5] [Inserted by Act 18 of 1994 w.e.f. 1.4.1994], as the case may be, the assessing authority shall cancel the assessment made under sub-section (3) and proceed to make a fresh assessment in accordance with the provisions of this section as the circumstances of the case may warrant.[[7A. xxx] [Omitted by Act 18 of 2012 w.e.f. 1.4.2012]]
