State Act

THE KARNATAKA SALES TAX ACT, 1957

18-A. Penalty for collection in contravention of section 18.- If any person contravenes any of the provisions of section 18, the assessing authority may, after giving such person reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding 1[not less than one half but not exceeding an amount equivalent to]1 such amount: 1[Provided that no penalty shall be levied under this section after a period of eight years from the close of the year to which the contravention relates.]1 Provided further that no prosecution for an offence under section 29 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.]1