Authorities for implementation of the Act

(1) For carrying out the purposes of this Act, the State Government may appoint,-

1. (i) an officer to be the Commissioner of Profession Tax for the whole of the State of Karnataka;
2. (ii) one or more officers to be the 1[Additional Commissioners] of Profession Tax as the State Government may think necessary;
3. (iii) such number of 1[Joint Commissioners]1 of Profession Tax, 2[Deputy Commissioners of Profession Tax]2 1[Assistant Commissioners of Profession Tax]1 1[Profession Tax Officers,]1 and other 3[officers, Deputy Commissioners of Professions Tax and] persons (with such designations) as the State Government may think necessary.

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

² Inserted by Act 29 of 1985 w.e.f. 1.8.1985 and substituted by Act 5 of 1993 w.e.f. 9.11.1992

³ Substituted by Act 26 of 2004 w.e.f. 1.8.2004.

1. (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 1[Joint Commissioners]1 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 1[Profession Tax] 2[Officers, the Assistant Commissioners of Profession Tax and Deputy] 1[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.

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

² Substituted by Act 26 of 2004 w.e.f. 1.8.2004.