Section 7A(1) in Karnataka Tax on Luxuries Act, 1979
(1)Where for any reason the whole or any part of the [charges for lodging, charges for luxuries provided in a hotel for residents or others, charges for luxuries provided in a marriage hall or turnover of stock of luxuries] has escaped assessment to tax or has been assessed at a lower rate than the rate at which it is assessable, the Luxury Tax Officer may, at any time within a period of five years from the expiry of the [year] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] to which the tax relates, proceed to assess to the best of his judgment the tax payable on such charges after issuing a notice to the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] and after making such enquiry as he considers necessary.
