Section 14(2)(iii) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(iii)The [Profession Tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] [Officers, the Assistant Commissioners of Profession Tax and Deputy] [Substituted by Act 26 of 2004 w.e.f. 1.8.2004] [Commissioners of Profession tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] all perform such functions and exercise such powers and within such areas as the Commissioner may direct.