Section 5D(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Every dealer shall be deemed to have been assessed to tax based on the return filed by him under section 5, except in cases where the Commissioner may notify the dealer of any requirement of production of accounts before the assessing authority in support of a return filed for any period and such authority shall proceed to assess such dealer,-(a)on the basis of the return filed where he is satisfied that the return filed is correct and complete, or(b)to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer an opportunity of showing cause against such assessment in writing and any additional tax assessed shall be paid within thirty days from the date of service of such assessment on the dealer.
