Section 5(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)Every employer (not being an officer of Government) liable to pay tax under section 4 shall obtain a certificate of registration from the assessing authority in the prescribed manner.[Provided that the Commissioner may notify the website in which an application for registration shall be made electronically in the manner specified in the said notification.] [Inserted by Act 15 of 2011 w.e.f. 01.04.2011]
