The Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976

Short title, extent and commencement.-

1. (1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976.
2. (2) It extends to the whole of the State of Karnataka.
3. (3) It shall be deemed to have come into force on the first day of April, 1976.

Definitions.- In this Act, unless the context otherwise requires,-

1. (a) "assessee" means a person or employer by whom tax is payable under this Act;
2. (b) "assessing authority" means a 1[Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax]1 or 2[Profession Tax Officer]2 or any other officer authorised by the State Government in this behalf to make any assessment by or under this Act;
3. (c) "Bangalore Urban Agglomeration" means the area specified as such in Schedule I to the Urban Land (Ceiling and Regulation) Act, 1976 (Central Act 33 of 1976);
4. (d) "Commissioner" means the Commissioner of Profession Tax appointed under section 14 and includes a 1[Additional Commissioner]1 of Profession Tax (if any) appointed under that section :
5. (e) 1["Joint Commissioner"]1 means any person appointed to be a 1[Joint Commissioner]1 of Profession Tax under section 14;
6. (f) "employer", in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for the disbursement of such salary or wages and includes the head of the office or any establishment as well as the manager or agent of the employer;
7. (g) "month means a calender month;
8. (h) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka and includes a Hindu Undivided Family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis; 1[Explanation.- Every branch of a firm, company, corporation or other corporate body, any society, club or association whall be deemed to be a person.]1
   • (i) "profession tax" or "tax" means a tax leviable under the provisions of this Act;
9. (j) 'salary' or 'wage' includes pay or wage, dearness allowance and all other remunerations received or receivable by any person including any amount received by way of arrears of salary or bonus by whatever name called whether payable in cash or kind and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961. Explanation.-
   • (i) Where 'bonus' by whatever name called is received in part or full, then such bonus shall be spread over for twelve months of the year or to such number of months the bonus relates for purposes of computation of 'Salary' or 'Wage' for such months.
   • (ii) Where arrears of salary is received in part or full, then such arrears shall be spread over for the relevant months for which it relates for purposes of computation of 'Salary' or 'Wage' for such months.]1
10. (k) "Schedule" means the Schedule appended to this Act;
11. (l) "Tribunal" means the Karnataka Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976);
12. (m) "year" means the year commencing on the first day of April.

Levy and charge of tax.-

1. (1) There shall be levied and collected a tax on professions, trades, callings and employment for the benefit of the State.
2. (2) Every person who exercises any profession or calling or is engaged in any trade or holds any appointment, public or private, or is employed in any manner in the State, specified in the second column of the Schedule, shall be liable to pay to the State Government the tax at the rate mentioned in the corresponding entry in the third column of the said Schedule : Provided that no tax shall be payable by persons 1[x x x]1 who have attained sixty-five years of age. 1[ Provided further that the levy and collection of tax from any person under this section shall be subject to the restriction specified in clause (2) of Article 276 of the Constitution.]1 1[ Provided further that, no tax shall be payable by a person in respect of any year if the period during which he exercises such profession or calling or is engaged in the trade or holds the appointment or is employed does not exceed one hundred and twenty days in that year.]1

1[3A. x x x]1

Employer's liability to deduct and pay tax on behalf of employees.- The tax payable under this Act by any person earning a salary or wage, shall be deducted by his employer from the salary or wage payable to such person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons: Provided that, if the employer is an officer of Government, the State Government may, notwithstanding anything contained in this Act, prescribe by rules the manner in which such employer shall discharge the said liability.

Registration and enrolment.-

1. (1) Every employer (not being an officer of Government) liable to pay tax under section 4 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
2. (2) Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
3. (3) Every employer or person required to obtain a certificate of registration or enrolment shall, within ninety days from the date of commencement of this Act or, if he was not engaged in any profession, trade, calling or employment on the date, within thirty days from the date of commencement of his profession, trade, calling or employment, or in respect of a person referred to in sub-section (2) within thirty days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment, apply for a certificate of registration or enrolment, or revised certificate of enrolment, as the case may be, to the assessing authority in the prescribed form, and the assessing authority shall, after such inquiry as it may deem fit within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days), if the application is in order, grant him such certificate. 1[ Provided that where after the issue of the enrolment certificate the tax payable under this Act is revised the person liable to pay tax under this Act shall, notwithstanding that the enrolment certificate is not revised pay tax at such revised rates from the date of such revision.]1
4. (4) The assessing authority shall mention in every certificate of enrolment, the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purposes of section 12. 1[(5) x x x]1
5. (6) Where an employer or a person liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees one thousand.

1[6. Return.-

1. (1) Notwithstanding anything contained in section 6A, every employer registered under this Act, shall furnish to the assessing authority within sixty days of the expiry of the year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof during the preceding year.
2. (2) Before any employer submits any return under sub-section (1), he shall, in the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 6A and shall furnish along with the return satisfactory proof of the payment of such tax, and a return without such proof of payment shall not be deemed to have been filed. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.

Payment of tax in advance.-

1. (1) Every employer registered under this Act, shall furnish to the assessing authority within twenty days of the expiry of a month, a statement in the prescribed form, showing therein the salary and wages paid by him and the amount of tax deducted by him in respect thereof during the month immediately preceding that month. 1 [ Provided that where the amount of tax deducted in a month is not more than rupees five thousand, the registered employer shall furnish such statement within twenty days of expiry of a quarter showing therein the salary and wages paid by him and the amount of tax deducted by him in respect thereof during the immediately preceding that quarter. Explanation.- For the purpose of this proviso, "quarter" means the period of three months ending on 31st day of May, 31st day of August, 30th day of November and 28th day or 29th day of February] 1
2. (2) Every such statement shall be accompanied by a treasury challan in

¹ Inserted by Act 5 of 1996 w.e.f. 1.4.1996.

proof of payment of the full amount of tax due according to the statement,

and a statement without such proof of payment shall not be deemed to have been duly filed and the amount so payable shall for the purposes of section 11 and section 13 be deemed to be tax due under this Act from such employer.

1. (3) If no such statement is submitted by any employer under sub-section
2. (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 employer provisionally for that month 1 [or for that quarter, as the case may be] 1 to the best of his judgement, 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 1 [(3)] 1 the employer shall be given an opportunity of being heard.] 1

¹ Inserted by Act 5 of 1996 w.e.f. 1.4.1996

¹ Substituted by Act 5 of 1996 w.e.f. 1.4.1996

Assessment of employer [or person].-

1. (1) If the assessing authority is satisfied that the return filed by any employer is correct and complete, it shall accept the return. (2)
   • (a) If the assessing authority is not satisfied that the return filed by any employer is correct and complete, it shall serve upon the employer a notice requiring him to attend in person or through an authorised representative on a date specified in the notice and to produce accounts and papers in support of the return.
   • (b) The assessing authority shall, on examination of accounts and papers, assess the amount of tax payable by the employer.
   • (c) If the employer fails to comply with the terms of the notice or if in the opinion of the assessing authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit, or otherwise, assess the tax due to the best of its Judgement.
2. (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. (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).
3. (4) The amount of tax so assessed [or the amount of penalty so levied] shall be paid within fifteen days of receipt of the notice of demand from the assessing authority.
4. (5) If within one month from the service of a notice of demand under sub-section (4) the [employer or person] satisfies the assessing authority that he was prevented by sufficient cause from getting himself registered or, from filing the return under section 6 [or from getting himself enrolled under section 5], 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.

[7A. Self-assessment in the case of certain employers.-

1. (1) Notwithstanding anything contained in sub-section (2) of section 7, the assessing authority in respect of any year commencing from the first day of April, 2003, shall assess an employer in whose case the total amount of tax deducted is less than twenty five thousand upees on the basis of the return submitted in accordance with sub-section (1) of Section 6 within the time specified therein, without requiring his presence or production of books of accounts.
2. (2) Where before completion of self-assessment, return submitted under sub-section (1) is found to involve mistake apparent on record, the assessing suthority shal afford opportunity to the employer to subit revised return or to rectify such mistake.
3. (3) Self-assessment under sub-section (1) shall not be made in respect of an employer for any year if.-
   • (i) the return filed for any year is incomplete or incorrect or defective, save for mistakes apparent on record;
   • (ii) it is found that the employer has attempted to evade any tax, for that year.
4. (4) Notwithstanding anything contained in sub-section (1), the Commissioner shall, within a period of seventy-five days from the close of the year to which the assessment relates, notify selection of cases for the purpose of scrutiny in entirety of the assessment records and in respect of such cases so found warranted, shall directed the assessing authority concerned to make assessment under sub-section (3) of Section 12.
5. (5) The Assessing authority shall, within a period of sixty days from the date of notification of cases for the purpose of scrutiny assessment under sub-section (4), serve upon the employer, notice as prescribed demanding payment of tax or issue order of refund as prescribed, on the basis of self-assessment or communicate initiation of proceedings of scrutiny assessment under sub-section (4)
6. (6) If on scrutiny assessment in cases falling under sub-section (4), it is found that the amount of tax paid by any employer for any year was less than the tax payable for that year as assessed by more than fifteen per cent, the assessing authority shall direct such dealer to pay, in addition to the tax, a penalty equivalent to three times the amount of the tax so paid in short.
7. (7) Every assessment completed under sub-section (1) shall be subject to the provisions of Sections 8, 9 and 18.”]

Rectification of mistakes.-

1. (1) With a view to rectify any mistake apparent from the record, any authority under this Act, may, at any time within a period of four years from the date of an order passed by it, amend such order : Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the employer or person, as the case may be, shall not be made unless the authority concerned has given notice to the employer or the person of its intention to do so and has given the employer or the person an opportunity of making representation.
2. (2) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified had been passed.

Assessment of escaped tax.-

1. (1) If for any reason any tax payable under this Act has escaped assessment or has been assessed at a rate lower than the rate at which it is assessable the assessing authority may at any time within four years from the end of the year to which the tax relates, proceed to assess or reassess the tax, as the case may be, to the best of its judgement after issuing a notice to the employer or the person concerned and after making such enquiry as it considers necessary: Provided that the tax shall be charged at the rate at which it would have been charged if such tax had not escaped assessment or, as the case may be, had not been assessed at a rate lower than the rate at which it was assessable.
2. (2) In making an assessment under sub-section (1), the assessing authority, if it is satisfied that the escape from assessment was due to wilful non-disclosure of information or attempt at evading the tax by the employer or the person direct such employer or the person to pay, in addition to the tax assessed under sub-section (1), a penalty not exceeding one and half times the tax so assessed : Provided that no penalty under this sub-section shall be imposed unless the employer or the person affected has had a reasonable opportunity of showing cause against such imposition.

Payment of Tax by enrolled persons.-

1. (1) The tax payable under this Act by enrolled persons shall be paid in the prescribed manner. Provided that a person liable to be enrolled shall be deemed to have enrolled for the purpose of payment of tax under this Act, notwithstanding that he has failed to do so.]
2. (2) The amount of tax due from enrolled persons for each year as specified in their enrolment certificates shall be paid,-

[(a) in respect of a person who stands enrolled before the commencement of that year. Before 30th April of a year;

1. (b) in respect of a person who is enrolled after the commencement of a year. Within one month from the date of enrolment.]

Consequences of failure to deduct or to pay tax.-

1. (1) If an employer (not being an officer of Government) does not deduct the tax at the time of payment of salary or wage or after deducting fails to pay the tax as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be deemed to be an assessee in default in respect of the tax.
2. (2) Without prejudice to the provisions of sub-section (1) if an employer referred to in sub-section (1) does not deduct the tax at the time of payment of the salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at [one and aquarter per cent] of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.
3. (3) If an enrolled person [or a person liable to be enrolled] fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2). [(4) Notwithstanding anything contained in sub-sections (2) and (3),-
   • (i) the balance of interest payable upto 31st March 1987 in respect of tax paid belatedly shall not be collected;
   • (ii) any interest that has become payable in respect of tax due as on 31st March 1987 shall not be collected provided such tax is paid in full on or before 30th June, 1989.]

Penalty for non-payment of tax.- If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand the assessing authority may, after giving him a reasonable opportunity of making representation, impose upon him a penalty not exceeding fifty per cent of the amount of tax due. This penalty shall be in addition to the interest payable under sub-section (2) or (3) of section 11.

[13. Recovery of tax, etc.- Any tax, penalty, interest or other amount due under this Act from an employer or other person may, without prejudice to any other mode of collection, be recovered,-

1. (a) as if it were an arrear of land revenue, or
2. (b) on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him.]

Authorities for implementation of the Act.-

1. (1) For carrying out the purposes of this Act, the State Government may appoint,-
   • (i) an officer to be the Commissioner of Profession Tax for the whole of the State of Karnataka;
   • (ii) one or more officers to be the Additional Commissioners of Profession Tax as the State Government may think necessary;
   • (iii) such number of Joint Commissioners of Profession Tax, Deputy Commissioners of Profession Tax Assistant Commissioners of Profession Tax Profession Tax Officers, and other officers, Deputy Commissioners of Professions Tax and persons (with such designations) as the State Government may think necessary. (2)
   • (i) All officers and persons employed in the execution of this Act shall be subject to the general supervision and control of the State Government and the Commissioner.
   • (ii) The Joint Commissioners shall perform their functions and exercise their powers conferred on them by or under this Act in such areas as the State Government may direct;
   • (iii) The Profession Tax Officers, the Assistant Commissioners of Profession Tax and Deputy Commissioners of Profession tax all perform such functions and exercise such powers and within such areas as the Commissioner may direct.
2. (3) All officers appointed under this Act shall be subordinate to the Commissioner.

Instruction to subordinate authorities.-

1. (1) The State Government and the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner. Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions.
2. (2) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion, or on an application by a person who has obtained a certificate of enrolment or an employer who has obtained a certificate of registration under this Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification: Provided that no such application shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.
3. (3) Any officer and person employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to him for his guidance by the Joint Commissioner within whose jurisdiction he performs his functions.

Appointment of collecting agents.-

1. (1) For carrying out the purposes of this Act, the State Government may, at its discretion, appoint any Government Department or officer, or a municipal corporation, municipality or taluk board (hereinafter called 'collecting agent') as its agent responsible for collection of the tax under this Act from such persons or class of persons as may be prescribed; and thereupon, it shall be the duty of such collecting agent, to carry out in such manner as may be prescribed, such functions under this Act as may be prescribed and to render full and complete account of the tax levied and collected to the Commissioner in such manner and at such time as that officer may require.
2. (2) Any officer authorised by the collecting agent in this behalf shall have for the purposes of levy and collection of the tax all the powers of the assessing authority and such other powers as may be prescribed.
3. (3) A municipal corporation, municipal council or taluk board appointed as agent to carry out the purposes of this Act under sub-section
4. (1) shall be paid such collection charges as may be prescribed by the State Government after consultation with the local authority concerned.
5. (4) It shall be lawful for the Commissioner or an officer duly authorised by him, to have access to and to require production and examination of books, registers, accounts or documents maintained or required to be maintained by the collecting agent for the purposes of this Act and the collecting agent shall, whenever called upon to do so produce such books, registers, accounts or documents for inspection by the Commissioner or by the authorised officer.

Appeals.-

1. (1) Any employer, not being an officer of Government or any person aggrieved by an order of an assessing authority may appeal to the Joint Commissioner of the area concerned: Provided that no appeal shall lie against an order passed under sub-section
2. (3) of section 7.
3. (2) The appeal shall be preferred within sixty days of receipt of the demand notice or the order against which the appeal is intended: Provided that the appellate authority may for sufficient cause shown admit an appeal preferred after the period of sixty days aforesaid.
4. (3) No appeal shall be entertained unless the amount of tax or penalty, or interest not disputed in the appeal has been paid in full.
5. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
6. (5) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,-
   • (a) in the case of an order of assessment or penalty,-
     • (i) confirm, reduce, enhance or annul the assessment or penalty or both;
     • (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or
     • (iii) pass such other orders as it may think fit;
   • (b) in the case of any other order, confirm, cancel or vary such order.
7. (6) Every order passed on appeal under this section shall subject to the provisions of sections 8, 17, 18 and 18A, be final.

Appeal to the Appellate Tribunal.-

1. (1) Any employer or any person objecting to an order passed by the Joint Commissioner under section 16 may appeal to the Tribunal within sixty days from the date on which the order was communicated to him.
2. (2) The provisions of the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976) shall be applicable to all appeals preferred to the Tribunal under sub-section

Revision by Commissioner 1[Additional Commissioner, Joint Commissioner and Deputy Commissioner]1.- 2[(1) The Deputy Commissioner may, on his own motion call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any officer who is not above the rank of Profession Tax Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.

1. (2) The Joint Commissioner may, on his own motion call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any assessing authority subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
2. (3) The Additional Commissioner may on his own motion call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any officer who is not above the rank of a Joint Commissioner is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being, heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
3. (4) The Commissioner may on his own motion call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such orders thereon as the circumstances of the case justify including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
4. (5) The power under sub-sections (1), (2),
5. (3) and (4) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. Explanation.- In computing the period of limitation for the purpose of this sub-section, any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.
6. (6) Any order passed,-
   • (i) by the Commissioner under sub-section (4) shall subject to sections 8 and 18-A, be final;
   • (ii) by the Additional Commissioner under sub-section (3) shall, subject to section 8, sub-section (4) of this section and section 18-A, be final;
   • (iii) by the Joint Commissioner under sub-section (2) shall, subject to section 8, section 17, sub-sections (3) and (4) of this section and section 18-A, be final; and
   • (iv) by the Deputy Commissioner under sub-section (1) shall, subject to section 8, section 17, sub-sections (3) and (4) of this section and section 18-A, be final.]2 1[(7)]1 Any employer, not being an officer of Government or any person objecting to an order passed under 2[sub-sections (3) and (4)]2 may appeal to the High Court within sixty days from the date on which the order was communicated to him: Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it is satisfied that the assessee had sufficient cause for not preferring the appeal within time. 1[(8)]1 The appeal shall be in the prescribed form, shall be varified in the prescribed manner and shall be accompained by a fee of one hundred rupees. 1[(9)]1 The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit.

1[18A. Revision by High Court in certain cases.-

1. (1) Within sixty days from the date on which an order under section 17 of the Act was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law: Provided that the High Court may admit the petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period..
2. (2) The petition shall be in the prescribed form and shall, when it is preferred by any person other than the State Government, be accompained by a fee of fifty rupees.
3. (3) If the High Court, on pursuing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily; Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof. (4)
   • (a) If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other order in rela

Special mode of recovery.

Production and inspection of accounts and documents and search of premises.

Offences and penalties.

Offences by companies.

Power to transfer proceedings.

Compounding of offences.

Powers to enforce attendance, etc.

Bar of suits, etc.

Appearance before any authority in proceedings

Power to exempt.

1 * * * *

• * * *