Section 8A(3) in Karnataka Tax on Luxuries Act, 1979
(3)Any person making any payment in compliance with the notice under this section shall be deemed to have made the payment under the authority of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] and the receipt of the Luxury Tax Officer shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.
