Section 20(7) in Karnataka Tax on Lotteries Act, 2004
(7)Subject to sub-section (6), after the expiry of the specified period, if any tax assessed or penalty or interest due is not paid, the officer shall dispose of the lottery tickets or other goods in public auction and adjust the sale proceeds towards any such amount due, and the excess amount shall, after deducting the charges incurred by the State, be refunded in the manner prescribed.
