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[Cites 0, Cited by 0] [Section 10(3)] [Section 10] [Entire Act]

State of Karnataka - Subsection

Section 10(3)(c) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

(c)where any person registered or enrolled under this Act has taken on rent or hire or on similar terms any transport vehicle (other than auto rickshaws)for more than a month in a year, the tax payable by the owner of such transport vehicle shall be deducted by such person registered or enrolled under this Act before any amount is paid as rent or by whatever name called to the owner, and such person shall, irrespective of whether such deduction has been made or not when the rent or other amount is paid to such owner shall be liable to pay tax on behalf of all such owners ;