Section 5A(2) in Karnataka Tax on Luxuries Act, 1979
(2)Every statement under sub-section (1) shall be accompanied by a treasury challan in proof of payment of the full amount of tax due according to the statement, and a statement without such proof of payment shall not be deemed to have been duly filed and the amount so payable shall for the purpose of section 7 and section 8 be deemed to be tax due under this Act from such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].[(2-A) If default is committed in the payment of tax for any month beyond ten days whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount of tax payable for any month, the dealer defaulting payment of tax or making short-payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax or up to the date specified for payment of tax assessed under section 6, as the case may be.] [Inserted by Act 5 of 2001 w.e.f. 1.4.2001]
