Section 2(b) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(b)"assessing authority" means a [Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax] [Substituted by Act 11 of 1993 w.e.f. 1.4.1993] or [Profession Tax Officer] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] or any other officer authorised by the State Government in this behalf to make any assessment by or under this Act;
