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[Cites 0, Cited by 0] [Section 5D(5)] [Section 5D] [Entire Act]

State of Karnataka - Subsection

Section 5D(5)(a) in Karnataka Tax on Entry of Goods Act, 1979

(a)The assessing authority on any evidence showing a liability to tax coming to its notice may with the previous permission of his Joint Commissioner or Additional Commissioner issue a protective assessment in the case of a dealer registered under this Act or a dealer liable to be registered under this Act, if the assessing authority has reason to believe that such dealer will fail to pay any tax, penalty or interest so assessed or imposed or payable and such tax, penalty or interest shall become payable forthwith.