Vidhi Codex

The 1[Karnataka] Health Cess Act, 1962

The 1[Karnataka] Health Cess Act, 1962

Health196211 sections

The Karnataka Health Cess Act, 1962 provides for the levy and collection of an additional tax, known as a health cess, across the state of Karnataka. This cess is charged as a surcharge on top of existing land revenues, specific state revenues such as excise duties on alcohol and narcotics and cinema taxes, as well as local municipal taxes on property, vehicles, and advertisements. Local authorities collect this tax along with standard revenues and are permitted to retain a small percentage for collection expenses. This legislation ensures a dedicated funding mechanism for public health resources by systematically augmenting state and municipal revenue streams.

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  1. 0. Preamble
  2. 1. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973
  3. 2. Definitions.
  4. 3. Levy of health cess.
  5. 4. Recovery of health cess.
  6. 4A. Local authorities entitled to cost of collection of health cess.
  7. 5. Cess to be collected to the nearest
  8. 6. Levy of cess under other Acts not affected.
  9. 7. Power to make rules.
  10. 8. Repeal.
  11. Schedule. B.

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