Section 14 in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
14. Authorities for implementation of the Act.
(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] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Profession Tax as the State Government may think necessary;(iii)such number of [Joint Commissioners] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Profession Tax, [Deputy Commissioners of Profession Tax] [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] [Assistant Commissioners of Profession Tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] [Profession Tax Officers,] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] and other [officers, Deputy Commissioners of Professions Tax and] [Substituted by Act 26 of 2004 w.e.f. 1.8.2004] 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] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] 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] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] [Officers, the Assistant Commissioners of Profession Tax and Deputy] [Substituted by Act 26 of 2004 w.e.f. 1.8.2004] [Commissioners of Profession tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] all perform such functions and exercise such powers and within such areas as the Commissioner may direct.(3)All officers appointed under this Act shall be subordinate to the Commissioner.
