Assessment of employer 1[or person]1.-

2[(1) Notwithstanding anything contained in sub-section (2) as it existed prior to commencement of the Karnataka Taxation Laws(Amendment) Act, 2009, every employer shall be deemed to have been assessed to tax based on the return filed by him under section 6 for any year commencing from the first day of April, 2008, except in cases where the Commissioner may notify the employer of any requirement of production of accounts before the assessing authority in support of a return filed for any year and such authority shall proceed to assess such dealer,-

1. (a) on the basis of the return filed where he is satisfied that the return filed is correct and complete, or
2. (b) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the employer an opportunity of showing cause against such assessment in writing.;] 2[(2) Notwithstanding anything contained in this section as it existed prior to commencement of the Karnataka Taxation Laws (Amendment) Act, 2009, the Government may notify, subject to such conditions as may be specified, that assessment of any specified class of employers for any year shall be deemed to have been made on the basis of the return submitted under sub-section (1) without requiring the presence of the employer or production of accounts and other documents by the employer.] 1[(3) If an employer has failed to get himself registered or being registered, has failed to file any return or a person has failed to get himself enrolled under section 5, the assessing authority shall, after giving the employer or the person as the case may be a reasonable opportunity of making representation and after holding such enquiry as it deems fit, or otherwise, pass an order assessing the amount of tax due to the best of its judgement.]

¹ Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

² Substituted by Act 7 of 2009 w.e.f. 1.4.2009.

¹ Substituted by Act 18 of 1994 w.e.f. 1.4.1994.

1[(3A) When making an assessment under sub-section (3) the assessing authority may also direct the employer or the person, as the case may be to pay in addition to the tax assessed a penalty equal to the amount of tax assessed under sub-section (3).]1

¹ Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

1. (4) The amount of tax so assessed 1[or the amount of penalty so levied]1 shall be paid within fifteen days of receipt of the notice of demand from the assessing authority.
2. (5) If within one month from the service of a notice of demand under sub-section (4) the 1[employer or person]1 satisfies the assessing authority that he was prevented by sufficient cause from getting himself registered or, from filing the return under section 6 2[or from getting himself enrolled under section 5]2, as the case may be, the assessing authority shall cancel the assessment made under sub-section (3) and proceed to make a fresh assessment in accordance with the provisions of this section as the circumstances of the case may warrant. 2[ 1[7A. xxx] ]

¹ Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

¹ Substituted by Act 18 of 1994 w.e.f. 1.4.1994.

² Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

¹ Inserted by Act 26 of 2004 w.e.f. 1.8.2004

² Omitted by Act 18 of 2012 w.e.f. 1.4.2012.