Section 7(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an assessment or re-assessment may be made within eight years from the end of the prescribed tax period;Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of March, 2014 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period.
