Section 5A(1) in Karnataka Tax on Luxuries Act, 1979
(1)Every [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] liable to pay tax under this Act shall furnish to the assessing authority within twenty days of the expiry of a month, a statement in the prescribed form, showing therein the whole amount of tax due from him according to such statement.
