Section 9(6) in Karnataka Tax on Entry of Goods Act, 1979
(6)Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.Explanation. - For the purposes of this section, the amount due to a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer or money held for or an account of a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer shall be computed after taking into account such claims, if any, as may have fallen due for payment by such [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer to such person and as may be lawfully subsisting.
