Section 36(2) in The Karnataka Value Added Tax Act, 2003
(2)If a dealer required to furnish a return under this Act.-(a)fails to pay any amount of tax or additional tax declared on the return, or(b)furnishes a revised return more than three months after tax became payable, declaring additional tax, but fails to pay any interest declared to be payable under sub-section (1), or(c)fails to declare any tax or interest which should have been declared, or(d)fails to make a return,such dealer shall be liable to pay interest in respect of the tax and additional tax payable as declared by him or the tax payable and interest payable under sub-section (1) for the period for which he has failed to furnish a return.
