14. Authorities for implementation of the Act.-

(1) For carrying out the purposes of this Act, the State Government may appoint,-

(i) an officer to be the Commissioner of Profession Tax for the whole of the State of Karnataka;

(ii) one or more officers to be the Additional Commissioners of Profession Tax as the State Government may think necessary

(iii) such number of Joint Commissioners of Profession Tax, Deputy Commissioners of Profession Tax Assistant Commissioners of Profession Tax Profession Tax Officers and other officers, Deputy Commissioners of Professions Tax and  persons (with such designations) as the State Government may think necessary.

(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 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  Officers, the Assistant Commissioners of Profession Tax and Deputy Commissioners of Profession tax all perform such functions and exercise such powers and within such areas as the Commissioner may direct.

(3) All officers appointed under this Act shall be subordinate to the Commissioner.