Karnataka Tax on Luxuries Act, 1979 Section 2 - Bare Act |
| State | Karnataka Government |
| Year | 1979 |
| Section Title | Definitions |
In this Act, unless the context otherwise requires,--
(1) "charges for lodging" include charges for air conditioning, telephone, television, radio, music, extra beds and the like but do not include any charges for food, drink 1 [telephone calls, laundry or other amenities];
Explanation.--If any question arises whether any charges are charged for lodging, such question shall be referred to the State Government and the decision of the State Government shall be final and shall not be called in question in any court ;
2 [(1A) "Charges for marriage hall" include charges for air conditioning, chairs, utensils and vessels, shamiana, electricity, water, fuel, interior or exterior decoration 1 [or any amount received by way of donation or charity or by whatever name called in relation to letting out the marriage hall] but do not include any charges for food and drinks;
Explanation.--If any question arises whether any charges are charges for marriage hall, such question shall be referred to 3 [the Commissioner] and decision of 3 [the Commissioner] shall be final and shall not be called in question in any Court] ;
4 [5 [(1B)] "Commisioner" means the Commissioner of Commercial Taxes appointed under section 3 of Karnataka Sales Tax Act, 1957;]
6 [(1-C)"Charges for hospital" means charges for accommodation provided in a hospital for any patient or inmate or resident, by whatever name called and his attendant including charges for air--conditioning, telephone, telephone calls, television, radio, music, extra beds and the like but does not include any charges for food, drink, laundry or other amenities, medicines, medical including consultation, testing, diagnostic and nursing services, therapeutic services or other similar services;]
(2)"concessional rate" in relation to luxury provided 7 [in a hotel or a marriage hall] means a rate lower than the normal rate fixed for such luxury 1 [by the proprietor of a hotel or a marriage hall] or lower than that fixed by the Government or any other authority under any law for the time being in force;
6 [(3) "Hospital" includes a nursing home, therapy center, rejuvenation or recuperation center, nature care or cure center, ayurvedic cure or care or any treatment center, personal care center and beauty treatment center, by whatever name called;
(4) "hotel" means a building or part of a building where lodging accommodation, with or without board is by way of business provided for a monetary consideration, and includes a lodging house 8 [club] 9 [and holiday resorts];
8 [Explanation.--A club, a lodging house and a holiday resort for which charges are collected for providing accommodation whether or not in the course of business shall be deemed to be a hotel for the purpose of this Act.]
10 [(4A) "Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under section 3 of the Karnataka Sales Tax Act, 1957;]
11 [(4B) "Luxuries" means commodities or services specified in the Schedule ministering to enjoyment, comfort or pleasure extraordinary to necessities of life;]
12 [(5) "luxury provided in a hotel' means,--
(i) accommodation for lodging provided in a hotel, the rate of charges for which (including charges for air--conditioning, telephone, television, radio, music, extra beds and other amenities for which charges are compulsorily payable, but excluding charges for food and drinks) is not less than 13 [one hundred and fifty] rupees per room per day;
(ii) provision in hotels, whether to residents or others of such facility as health club, beauty parlour, swimming pools, conference hall and the like for which charges are seperately made;]
10 [(5A) "Luxury Tax Officer" means the person appointed by the State Government to exercise and perform functions of the Luxury Tax Officer under this Act ;]
14 [(5B) "Marriage hall" means Kalyana Mantap, Shadi Mahal, Community Hall, a building or part of a building where accommodation is provided for marriage or reception or matters related therewith, 3 [and includes seminar, convention, banquets, meeting or exhibition cum sale hall or such other hall as may be specified by the Commissioner, whether functions are conducted in such halls regularly or nor];]
15 [(6) "Proprietor", in relation to a hotel or a marriage hall means any person who is owning or holding a hotel or a marriage hall in any capacity recognised by law, and includes, the person who for the time being is incharge of the management of the hotel or marriage hall;]
16 [(6A) "Schedule" means the Schedule appended to this Act ; ]
(6B) "Stock of luxuries" means the quantity of luxuries being the own stock of the stockist or stocks entered in the records or accounts of the stockist or the quantity of luxuries the stockist receives or procures, during any year, for stocking, vending or distributing or supplying to a wholesaler, intermediary, retailer or any person, but shall not include any quantity of such luxuries held in stock on the day of the date of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997; 17 [or on the first day of April 2000, on which tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) has been paid or has become payable;]
18 [Exception. -- A handloom or power loom weaver (other than one whose establishment falls within the definition of a "Factory" under the Factories Act, 1948 (Central Act 63 of 1948)) who is in possession of stock of silk fabrics manufactured by him in Karnataka shall not be deemed to be a stockist for the purpose of this Act.]
(6C) "Stockist" means a person who has in his possession or custody or under his control a stock of luxuries procured in any manner or manufactured, made or processed by him, in the course of business in the State or brought or caused to be brought by him into the State either on his own account or on account of others from any place outside the State, for stocking, vending or supplying such luxuries;]
(7) "tax" means the luxury tax levied and collected under this Act.;
19 [(8) "value of stock of luxuries" means,--
(i) in respect of a stockist being a manufacturer of any of the luxuries, the value of such luxuries calculated at the ex-factory price ;
(ii) in respect of any other stockist, the value of such luxuries calculated at the price thereto as per the bill, invoice or consignment note or other document of like nature, of any person within the State or outside the State, from whom such luxuries are received ;
(iii) in respect of any stockist mentioned in sub-clauses (i) and (ii), the value of stock of luxuries shall include,--
(a) excise duty, countervailing duty paid or payable on such luxuries by a manufacturer or importer thereof, as the case may be, and
(b) transport charges, insurance charges, packing charges, forwarding and handling charges, if any, for carrying such luxuries to any premises, godown, warehouse or any other place of the stockist in the State;
(9) "Turnover of stock of luxuries" in relation to a stockist, in respect of any year, means the aggregate of the value of stocks of luxuries;
(10) "year" means the year commencing on the first day of April;
(11) Words and expressions used in this Act, but not defined shall have the meaning assigned to them in the Karnataka Sales Tax Act, 1957 (Karanataka Act 25 of 1957);]
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1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000
2. Clause 1A and explanation
3. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
4. Substituted by Act 10 of 1986 w.e.f. 31.3.1986
5. Renumbered by Act 6 of 1995 w.e.f. 1.4.1995.
6. Inserted by Act 26 of 2004 w.e.f. 1.8.2004.
7. Substituted by Act 5 of 2001 w.e.f. 1.4.2001.
8. Inserted by Act 5 of 2000 w.e.f. 1.6.1979.
9. Inserted by Act 6 of 1995 w.e.f. 1.4.1994.
10. Inserted by Act 10 of 1986 w.e.f. 31.3.1986.
11. Inserted by Act 7 of 1997 w.e.f. 1.4.2097.
12. Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
13. Substituted by Act 15 of 1996 w.e.f. 1.4.1996.
14. Inserted by Act 6 of 1995 w.e.f. 1.4.1995
15. Substituted by Act 26 of 2004 w.e.f. 1.8.2004.
16. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
17. Inserted by Act 2 of 2001 w.e.f. 23.1.2201.
18. Inserted by Act 5 of 2001 w.e.f. 1.4.2001.
19. Section 8 to 11 Substituted by Act, 7 of 1997 w.e.f. 1.4.1997.