Section 30(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)The provisions in such enactment authorising the local authority to levy such tax shall stand repealed.Explanation. - For purposes of this section, 'local authority' means a municipal corporation, a municipality or[a village panchayat] [ Substituted by Act 26 of 1982 w.e.f. 27.7.1982] established by or under any law for the time being in force in the State.
