In exercise of the powers conferred by sub-section (2) of Section 7 of the Karnataka Professions, Tradings, callings and Employment Act, 1976 (Karnataka Act 35 of 1976), the Government of Karnataka hereby notifies with immediate effect, that the assessment of all employers in respect of any year up to the year ending 31st March, 2008, which has not been completed under Section 7 of the said Act, shall be deemed to have been made on the basis of returns submitted by such dealers in accordance with sub-section (1) of section 6 of the said Act without requiring the presence of the employer or production of the accounts or other documents by the employer subject to the following conditions namely:-

(i) The employer has submitted correct and complete return in Form 5 within the prescribed time.

(ii) For the assessment year the employer is not found to have attempted to conceal or suppress any tax payable for the year.

(iii) Every assessment made under this Notification shall be subject to the provisions of Section 8, 9 and 18 of the said Act.

By Order and in the name of the Governor of Karnataka.