Section 11(3) in Karnataka Tax on Lotteries Act, 2004
(3)If no such statement is submitted by a promoter under sub-section (1) before the date prescribed or if the statement submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, the Assistant Commissioner may assess the promoter provisionally for that week to the best of his judgment, recording the reasons for such assessment, and proceed to demand and collect the tax forthwith on the basis of such assessment:Provided that before taking action under this sub-section the promoter shall be given a reasonable opportunity of being heard.
