Section 8A(4) in Karnataka Tax on Luxuries Act, 1979
(4)Any person discharging any liability to the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] after receipt of the notice referred to in this section shall be personally liable to the Luxury Tax Officer to the extent of the liability discharged or to the extent of the liability of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] for the amount due under this Act, whichever is less.
