Section 8A(6) in Karnataka Tax on Luxuries Act, 1979
(6)Any amount which a person is required to pay to the Luxury Tax Officer or for which he is personally liable to the Luxury Tax Officer under this section shall, if it remains unpaid be a charge on the properties of the said person and may be recovered in the manner specified in section 8.Explanation. - For the purposes of this section, the amount due to [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or money held for or on account of [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] shall be computed after taking into account such claims, if any, as may have fallen due for payment by such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] to such person and as may be lawfully subsisting.
