Section 5A(3) in Karnataka Tax on Luxuries Act, 1979
(3)If no such statement is submitted by any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] under subsection (1) before the date specified therein or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] provisionally for that month to the best of his judgment, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment :Provided that before taking action under sub-section (3) the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] shall be given an opportunity of being heard.]
