Section 5(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of any other information or evidence by the assessing authority,(a)he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and(b)he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax period, if so permitted by the assessing authority.
