Section 6(2)(c) in Karnataka Tax on Luxuries Act, 1979
(c)If the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] fails to comply with the terms of the notice issued to him under clause (a), the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall assess to the best of his judgment, the amount of tax due from him.