Section 13(3) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(3)The period of limitation specified under sub-section (2) shall not apply to any case in which, during the course of recovery proceedings initiated under any clause of sub-section (1) or under section 20, any other fresh proceedings are initiated or the employer has deducted any amount by way of tax or purporting to be by way of tax.] [Inserted by Act 15of 1989 w.e.f. 1.4.1989]
