Title : Karnataka Tax on Luxuries Act, 1979
State : Karnataka
Year : 1979
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 .....
List Judgments citing this sectionTitle : Tax on Luxuries Like Health Club Etc
State : Karnataka
Year : 1979
..... a tax at the rate of twenty per cent on the charges collected for luxuries provided .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1979
..... commissioner of commercial taxes appointed under section 3 of the karnataka sales tax act, 1957;] 11 [(4b) "luxuries" means commodities ..... the commissioner of commercial taxes appointed under section 3 of karnataka sales tax act, 1957;] 6 [(1-c)"charges ..... 1979. .....
View Complete Act List Judgments citing this sectionTitle : Levy and Collection of Tax on Luxury Provided in a Club
State : Karnataka
Year : 1979
..... there shall be levied and collected a tax on luxuries provided in a club to the members ..... or similar membership allows use of luxuries provided in a club by more ..... for the purpose of this section, luxuries means more than one of ..... substituted by act 3 of .....
View Complete Act List Judgments citing this sectionTitle : Declaration of Charges for Marriage Hall
State : Karnataka
Year : 1979
..... tax under this act, shall declare the normal rate fixed for luxury ..... a concessional rate, then the tax on such luxury, shall be levied and collected ..... if full charges for such luxury were paid to the proprietor ..... (2) where luxury provided in a marriage hall to .....
View Complete Act List Judgments citing this sectionTitle : Levy of Tax on Luxuries
State : Karnataka
Year : 1979
..... to gutka on which tax under the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1979) has been levied ..... luxuries,-- (i) despatched to places outside the state ; 1 [(ia) on which tax under the karnataka sales tax act, 1957 (karnataka act .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Escaped Tax
State : Karnataka
Year : 1979
..... (2) in making an assessment under sub-section (1) the luxury tax officer may, if he is satisfied that the tax escaped from assessment is due ..... sectoion 7a sub-section 1 and 2 inserted by act 10 of 1986w.e.f. ..... substituted by act 7 of 1997w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Mode of Collection of Tax
State : Karnataka
Year : 1979
..... being amenities referred to in clause (5) of section 2), then the 1 [luxury tax officer] may, from time ..... referred to in clause (5) of section 2, for the purpose of calculating the tax under this act. ..... substituted by act 10 of 1986w ..... omitted by act 26 0f 2004w .....
View Complete Act List Judgments citing this sectionTitle : Recovery of Tax from Certain Other Persons
State : Karnataka
Year : 1979
..... luxury tax officer or for which he is personally liable to the luxury tax officer under this section shall ..... the amount due under this act, whichever is less. ..... substituted by act 7 of 1997 w.e.f. ..... 8a to 8c inserted by act 10 of 1986 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Levy and Collection of Tax on Luxury Provided in a Hospital
State : Karnataka
Year : 1979
..... (2) the tax levied under sub-section (1) shall be paid by every proprietor within ..... 1[(1) where charges for luxury provided in a hospital are more than ..... there shall be levied and collected a tax at the rate of eight per cent ..... inserted by act 26 of 2004 w.e.f .....
View Complete Act List Judgments citing this section