Section 23(a) in Karnataka Tax on Entry of Goods Act, 1979
(a)where the offence consists of the failure to pay or the evasion of, any tax or other amount recoverable under this Act in addition to the tax or amount so recoverable, a sum of money not exceeding [five thousand rupees] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or double the amount of the tax or amount recoverable, whichever is greater, and
