Section 33(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)The State Government may, by notification in the official Gazette and after previous publication make rules to carry out the purposes of this Act:Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with previous publication of any rules to be made under this Act.
