Section 10(8) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(8)Payment by way of deduction in accordance with sub-section (5), shall be without prejudice to any mode of recovery of tax due under this Act from the enrolled person or person liable to be enrolled and the burden of proving that the tax payable by him has already been deducted and remitted under sub-section (5) shall be on such person.]
