Section 11A(6) in Karnataka Tax on Luxuries Act, 1979
(6)Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case :Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorize the Luxury Tax Officer to amend the assessment and the Luxury Tax officer shall amend the assessment accordingly and thereupon the amount overpaid by the assessee shall be refunded to him without interest or the additional amount of tax due form him shall be collected in accordance with the provisions of this Act, as the case may be.
