Section 16(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(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] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of the area concerned:[XXX] [Omitted by Act 27 of 2013 w.e.f. 1.04.2013]
