Section 9(5) in Karnataka Tax on Entry of Goods Act, 1979
(5)Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer or that he does not hold any money for or an account of the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the assessing authority.
