Section 5(3) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(3)Every employer or person required to obtain a certificate of registration or enrollment shall, within ninety days from the date of commencement of this Act or, if he was not engaged in any profession, trade, calling or employment on the date, within thirty days from the date of commencement of his profession, trade, calling or employment, or in respect of a person referred to in sub-section (2) within thirty days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrollment, apply for a certificate of registration or enrollment, or revised certificate of enrollment, as the case may be, to the assessing authority in the prescribed form, and the assessing authority shall, after such inquiry as it may deem fit [within thirty days of the receipt of the application] [Substituted by Act 05 of 2016 w.e.f. 1.4.2016] (which period in the first year from the commencement of this Act shall be extended to ninety days), if the application is in order, grant him such certificate.[Provided that where after the issue of the enrollment certificate the tax payable under this Act is revised the person liable to pay tax under this Act shall, notwithstanding that the enrollment certificate is not revised pay tax at such revised rates from the date of such revision.] [Substituted by Act 18 of 1994 w.e.f. 1.4.1994]
