Title : Karnataka Health Cess Act, 1962
State : Karnataka
Year : 1962
THE 1[KARNATAKA] HEALTH CESS ACT, 1962 . [Act, No. 28 Of 1962] [22 September, 1962] PREAMBLE An Act to provide for the levy of health cess on certain items of revenue in the1[State of Karnataka]. WHEREAS it is expedient to provide for the levy of a health cess on certain items of revenue in the1[State of Karnataka]; BE it enacted by the1[Karnataka State] Legislature in the Thirteenth Year of the Republic of India as follows:-- _______________________________ 1. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973 View Complete Act List Judgments citing this sectionTitle : Karnataka] Health Cess Act, 1962
State : Karnataka
Year : 1962
Preamble 1 - KARNATAKA HEALTH CESS ACT, 1962 Section 1 - Short title, extent and commencement Section 2 - Definitions Section 3 - Levy of health cess Section 4 - Recovery of health cess Section 4A - Local authorities entitled to cost of collection of health cess Section 5 - Cess to be collected to the nearest [paisa] Section 6 - Levy of cess under other Acts not affected Section 7 - Power to make rules Section 8 - Repeal Schedule I - SCHEDULE A Schedule II - SCHEDULE B List Judgments citing this sectionTitle : Recovery of Health Cess
State : Karnataka
Year : 1962
The health cess payable under section 3 shall be levied, assessed and recovered along with the items of land revenue, State revenue or tax on which such cess is levied, and the provisions of the law and the rules, orders and notifications made or issued thereunder for the time being in force, shall apply to the levy, assessment and recovery of the health cess as they apply in respect of the levy, assessment and recovery of the said items of land revenue, State revenue or tax. View Complete Act List Judgments citing this sectionTitle : Local Authorities Entitled to Cost of Collection of Health Cess
State : Karnataka
Year : 1962
1[4A. Local authorities entitled to cost of collection of health cess.-- Where the health cess under this Act is recovered by a local authority, such local authority shall be entitled to deduct ten per cent of the amount recovered as the cost of collection, and the balance shall be paid to the State Government.] _______________________________ 1. Section 4A Inserted by Act 19 of 1968 w.e.f. 7.11.1968 View Complete Act List Judgments citing this sectionTitle : Levy of Health Cess
State : Karnataka
Year : 1962
There shall be levied and collected a health cess at the rate of1[fifteen paise] in the rupee on,-- (i) all items of land revenue; (ii) the items of State Revenues mentioned in Schedule A; and (iii) the items of taxes mentioned in Schedule B levied under any law for the time being in force by a local authority. _______________________________ 1. Substituted by Act 33 of 1976 w.e.f. 1.4.1976. View Complete Act List Judgments citing this sectionTitle : Short Title, Extent and Commencement
State : Karnataka
Year : 1962
(1) This Act may be called the1[Karnataka] Health Cess Act, 1962. (2) It extends to the whole of the1[State Karnataka]. (3) It shall be deemed to have come into force on the first day of April 1962. _______________________________ 1. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973 View Complete Act List Judgments citing this sectionTitle : Cess to Be Collected to the Nearest [Paisa]
State : Karnataka
Year : 1962
5.Cess to be collected to the nearest1[paisa].-- In the determination of the amount of health cess payable under this Act, fractions of a1[paisa] less than half a1[paisa] shall be disregarded and fractions of a1[paisa] equal to or exceeding half a1[paisa] shall be regarded as one1[paisa]. _______________________________ 1. Substituted by Act 19 of 1968 w.e.f. 7.11.1968 View Complete Act List Judgments citing this sectionTitle : Levy of Cess Under Other Acts Not Affected
State : Karnataka
Year : 1962
Nothing in this Act shall affect the operation of the provisions of any other Act and the levy of the health cess under this Act is in addition to, and not in lieu of, any other duty or cess that may be levied under any other law for the time being in force. View Complete Act List Judgments citing this sectionTitle : Repeal
State : Karnataka
Year : 1962
The Mysore Health Cess Act, 1951 (Mysore Act No. XVIII of 1951) is hereby repealed. View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1962
In this Act,-- (1) "local authority" means a municipal corporation, a municipal committee, a town committee, a municipal council, a borough municipal council, a sanitary or town board, a notified area committee, a taluk development board, a village panchayat or any authority established for the purpose of local self-government or village administration; (2) "notification" means a notification published in the official Gazette. View Complete Act List Judgments citing this section