Section 5(5) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(5)[ Where an employer or a person liable for registration or enrollment has failed to apply for such registration or enrollment within the time specified, the assessing authority shall, after giving him a reasonable opportunity of being heard, impose a penalty of one thousand rupees in the case of an employer and five hundred rupees in the case of any other person.;] [Inserted by Act 7 of 2009 w.e.f. 1.4.2009]
