Section 18B(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)If the driver or any other person incharge of the vehicle does not comply with sub-section (2), it shall be presumed that the goods carried thereby have been sold within the State by the owner of the vehicle and shall, notwithstanding anything contained in this Act, be assessed to tax by the officer empowered in this behalf in the prescribed manner.
