Section 9(4) in Karnataka Tax on Lotteries Act, 2004
(4)If no return is submitted by the promoter under sub-section (1) before the period prescribed or if the return submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment:Provided that before taking action under this sub-section the promoter or person shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him.
