Act Info:Preamble 1 - KARNATAKA TAX ON LUXURIES ACT, 1979
Section 1 - Short title, extent and commencement
Chapter I - PRELIMINARY
Section 2 - Definitions
Section 2A - Instructions to subordinate authorities
Section 2B - Jurisdiction of officers
Section 2C - Change of incumbent of an office
Chapter II - LEVY OF TAX ON LUXURY PROVIDED IN HOTELS, LODGING HOUSES, HEALTH CLUBS, ETC. AND MARRIAGE HALLS
Section 3 - Levy and collection of tax on luxury provided in a hotel
Section 3A - OMITTED
Section 3B - Tax on luxuries like health club etc
Section 3C - Levy and collection of tax on charges for marriage hall
Section 3D - Levy and collection of tax on luxury provided in a club
Section 3E - Levy and collection of tax on luxury provided in a hospital
Section 4 - Mode of collection of tax
Section 4A - Registration of proprietors and stockists
Section 4AA - Declaration of charges for marriage hall
Chapter III - LEVY OF TAX ON LUXURIES
Section 4B - Levy of tax on luxuries
Section 4C - Reduction in tax liability
Chapter IV
Section 5 - Returns
Section 5A - Payment of tax in advance
Section 6 - Assessment and collection of tax
Section 6A - Collection of tax by a registered 2[proprietor or stockist] and forfeiture of illegal or excess collection of taxes
Section 7 - Imposition of penalty in certain cases
Section 7A - Assessment of escaped tax
Section 8 - Payment of tax and penalty
Section 8A - Recovery of tax from certain other persons
Section 8B - Liability of firms
Section 8C - Tax payable on transfer of business etc
Chapter V - APPEALS AND REVISIONS
Section 9 - Appeal
Section 10 - Revisional powers of Joint Commissioner and Commissioner
Section 10A - Rectification of mistakes
Section 11 - Appeal to the Appellate Tribunal
Chapter VI - MISCELLANEOUS
Section 11A - Revision by High Court
Section 11B - Appeal to High Court
Section 12 - Payment of interest
Section 12A - Power of State Government to exempt or reduce tax
Section 12B - Accounts to be maintained by proprietors and stockists
Section 13 - Offences
Section 14 - Offences by companies
Section 15 - Compounding of offences
Section 16 - Powers to enforce attendance etc
Section 17 - Powers of inspection of accounts and documents and search of hotels
Section 18 - Burden of proof
Section 18A - Assessment, etc. not to be questioned in prosecution
Section 19 - Bar of proceedings
Section 20 - Power to make rules
Section 20A - Laying of notifications before the State Legislature
Section 21 - Power to remove difficulties
Schedule I - SCHEDULE