Section 7(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)Notwithstanding anything contained in this section as it existed prior to commencement of the Karnataka Taxation Laws (Amendment) Act, 2009, the Government may notify, subject to such conditions as may be specified, that assessment of any specified class of employers for any year shall be deemed to have been made on the basis of the return submitted under sub-section (1) without requiring the presence of the employer or production of accounts and other documents by the employer." ;] [Substituted by Act 7 of 2009 w.e.f. 1.4.2009]
