Section 7(3A) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(3A)[ When making an assessment under sub-section (3) the assessing authority may also direct the employer or the person, as the case may be to pay in addition to the tax assessed a penalty equal to the amount of tax assessed under sub-section (3).] [Inserted by Act 18 of 1994 w.e.f. 1.4.1994]
