Section 6(2)(b) in Karnataka Tax on Luxuries Act, 1979
(b)On the date specified in the notice, or as soon as may be thereafter, the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall, after considering all the evidence which may be produced, assess the amount of tax due from the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].