Section 18B(6) in Karnataka Tax on Entry of Goods Act, 1979
(6)The amount of tax and the penalty levied under this section shall be recovered in the prescribed manner.[Explanation. [Substituted by Act 15 of 2011 w.e.f. 1.4.2011] - In case where a vehicle owned by a person is hired for transportation of goods by some other person including a transporting or any other similar agency, both the persons shall for the purposes of this Section, be deemed to be the owner of the vehicle, and shall be jointly and severally liable to pay any amount of tax or penalty payable.]]
