Section 5B(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Every dealer shall be liable to pay simple interest on any amount of tax which should have been declared on a return, but which has been omitted from it, unless that omission is corrected within three months of the omission subject to subsection (2) of Section 20-B, and such interest is payable from the date the tax should have been declared, and the dealer shall declare his liability to pay that interest in such form and manner as may be prescribed.
