Section 20B(1)(b) in Karnataka Tax on Entry of Goods Act, 1979

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State of Karnataka - Subsection

Section 20B(1)(b) in Karnataka Tax on Entry of Goods Act, 1979

(b)a further penalty equal to.-

(i)five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than ten days, and

(ii)ten percent of the tax due, if the default is for more than ten days.