Section 18A(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)The officer referred to in sub-section (4) of section 28A of the Sales Tax Act [or sub-section (12) of section 53 of the Value Added Tax Act] [Inserted by Act 11 of 2005 w.e.f 1.4.2005] may, in cases of the type and in the circumstances mentioned in the said sub-section levy [a penalty, which,-(a)shall not be less than the amount of tax leviable but shall not exceed one and half of the amount of tax leviable in respect of the goods under transport in contravention of clause (e) of sub-section (2) of Section 28-A of the Sales Tax Act, or clause (d) of sub-section (2) of section 53 of the Value Added Tax Act if a dealer registered under this Act accepts that he is the consignor or consignee of the goods,(b)in cases other than those falling under clause (a), shall not be less than double the amount of tax leviable but shall not exceed two and half times the amount of tax leviable in respect of the goods under transport]
