Section 6A(3) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(3)If no such statement is submitted by any employer under sub-section (1) before the date specified therein or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the employer provisionally for that month [or for that quarter, as the case may be] [Inserted by Act 5 of 1996 w.e.f. 1.4.1996] to the best of his judgement, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment:Provided that before taking action under sub-section [(3)] [Substituted by Act 5 of 1996 w.e.f. 1.4.1996] the employer shall be given an opportunity of being heard.]
