Section 14(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)(i)All officers and persons employed in the execution of this Act shall be subject to the general supervision and control of the State Government and the Commissioner.(ii)The [Joint Commissioners] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] shall perform their functions and exercise their powers conferred on them by or under this Act in such areas as the State Government may direct;(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.
