Section 5(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrollment from the assessing authority in the prescribed manner.[Provided that the Commissioner may notify the website in which an application for enrollment shall be made electronically in the manner specified in the said notification.] [Inserted by Act 15 of 2011 w.e.f. 01.04.2011]
