Section 2(3a) in Karnataka Tax on Entry of Goods Act, 1979
(3a)[ "[Joint Commissioner]" [Inserted by Act 28 fo 1985 w.e.f.10-9-1985] means the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;]
