Section 6A(2) in Karnataka Tax on Luxuries Act, 1979
(2)If any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] contravenes the provisions of sub-section (1), the Luxury Tax officer, after giving such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] a reasonable opportunity of being heard,-(a)shall, by order in writing, forfeit in favour of the State Government the amount unauthorizedly collected or collected in excess of the prescribed rate ; and(b)may, in addition, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the amount so collected.]
