Vidhi Codex

The Karnataka Tax on Luxuries Act, 1979

The Karnataka Tax on Luxuries Act, 1979

Tax197948 sections

This Act levies a tax on luxuries provided in hotels, lodging houses, health clubs, marriage halls and similar places in Karnataka. Proprietors must register, collect the tax from customers and pay it to the Government. The Act sets out the officers who administer it and how the tax is collected.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 2A. Instructions to subordinate authorities
  4. 2B. Jurisdiction of Officers
  5. 2C. Change of Incumbent of an Office
  6. 3. Levy and collection of tax on luxury provided in a hotel
  7. 3A. Omitted
  8. 3B. Tax on luxuries like health club etc
  9. 3C. Levy and collection of tax on charges for marriage hall
  10. 3D. Levy and collection of tax on luxury provided in a club
  11. 3E. Levy and collection of tax on luxury provided in a hospital
  12. 4. Mode of collection of tax
  13. 4A. Registration of proprietors and stockists
  14. 4AA. Declaration of charges for marriage hall
  15. 4B. Levy of tax on luxuries
  16. 4C. Reduction of Tax liability
  17. 5. Returns
  18. 5A. Payment of tax in advance
  19. 6. Assessment and collection of tax
  20. 6A. Collection of tax by a registered proprietor or stockist and forfeiture of illegal or excess collection of taxes
  21. 7. Imposition of penalty in certain cases
  22. 7A. Assessment of escaped tax
  23. 8. Payment of tax and penalty
  24. 8A. Recovery of tax from certain other persons
  25. 8B. Liability of firms
  26. 8C. Tax payable on transfer of business etc
  27. 9. Appeal
  28. 10. Revisional powers of Joint Commissioner and Commissioner
  29. 10A. Rectification of mistakes
  30. 11. Appeal to the Appellate Tribunal
  31. 11A. Revision by High Court
  32. 11B. Appeal to High Court
  33. 12. Payment of interest
  34. 12A. Power of State Government to exempt or reduce tax
  35. 12B. Accounts to be maintained by proprietors and stockists
  36. 13. Offences
  37. 14. Offences by companies
  38. 15. Compounding of offences
  39. 16. Powers to enforce attendance etc
  40. 17. Powers of inspection of accounts and documents and search of hotels, etc
  41. 18. Burden of proof
  42. 18A. Assessment, etc. not to be questioned in prosecution
  43. 19. Bar of proceedings
  44. 20. Power to make rules
  45. 20A. Laying of notifications before the State Legislature
  46. 21. Power to remove difficulties
  47. 47. SCHEDULE I Description of Luxuries
  48. I. Description of Luxuries

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