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Karnataka Tax on Luxuries Act, 1979 Section 17

Title : Powers of Inspection of Accounts and Documents and Search of Hotels

State : Karnataka

Year : 1979

..... where the1[luxury tax officer or the officer authorised under sub-section (1)] has ..... ] (4) for the purposes of this act, the1[luxury tax officer or the person authorised by him in ..... with any proceeding under this act or for a prosecution: 2[provided that .....

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Karnataka Tax on Luxuries Act, 1979 Section 15

Title : Compounding of Offences

State : Karnataka

Year : 1979

..... be prescribed, the1[luxury tax officer or any officer authorised under sub-section (1) of section 17 may], either ..... of proceedings for an offence under this act, permit any person who has ..... substituted by act 10 of 1986 w.e.f. .....

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Karnataka Tax on Luxuries Act, 1979 Section 18

Title : Burden of Proof

State : Karnataka

Year : 1979

..... 1[(1) for the purpose of assessment of tax on luxuries under this act, the burden of proving ..... of stock of luxuries is not liable to tax under this act shall lie on ..... luxuries claimed to be not liable to tax under this act, the burden of proof under sub-section .....

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Karnataka Tax on Luxuries Act, 1979 Section 2B

Title : Jurisdiction of Officers

State : Karnataka

Year : 1979

..... (2) the luxury tax officers shall perform their functions in ..... inserted by act 5 of 2001 w.e.f. .....

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Karnataka Tax on Luxuries Act, 1979 Section 4A

Title : Registration of Proprietors and Stockists

State : Karnataka

Year : 1979

..... is already registered under the karnataka sales tax act, 1957, then, he shall ..... to prove to the satisfaction of the luxury tax officer that he has discontinued, transferred ..... or a stockist registered under sub-section (1) shall be entitled to have his .....

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Karnataka Tax on Luxuries Act, 1979 Section 6

Title : Assessment and Collection of Tax

State : Karnataka

Year : 1979

..... clause (a), the 2 [luxury tax officer] shall assess to the best of hisjudgement ..... specified in sub-section (1) of section 5, the 2 [luxury tax officer] shall, ..... section shall be without prejudice to any penalty or prosecution for an offence under this act .....

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Karnataka Tax on Luxuries Act, 1979 Section 11A

Title : Revision by High Court

State : Karnataka

Year : 1979

..... the luxury tax officer to amend theassessment and the luxury tax officer shall amend the assessment ..... by the state government under sub-section (1) of section 11, be accompanied by a fee of one hundred ..... with the provisions of this act, as the case may be. .....

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Karnataka Tax on Luxuries Act, 1979 Section 2C

Title : Change of Incumbent of an Office

State : Karnataka

Year : 1979

..... in respect of any proceeding under this act, a luxury tax officer or any other officer ceases ..... be re-opened or that before any order of assessment is passed against him, he be re-heard. ..... inserted by act 5 of 2001 w.e.f. .....

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Karnataka Tax on Luxuries Act, 1979 Section 7

Title : Imposition of Penalty in Certain Cases

State : Karnataka

Year : 1979

..... or tax is paid within thirty days from the date of commencement of the karnataka tax on luxuries (amendment) act ..... ] by way of penalty, in addition to any tax assessed under section 6, a sum not exceeding one and .....

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Karnataka Tax on Luxuries Act, 1979 Section 10A

Title : Rectification of Mistakes

State : Karnataka

Year : 1979

..... from the record, the luxury tax officer, the appellate authority ..... of reducing an assessment or penalty, the assessing authority shall make ..... has the effect of enhancing an assessment or otherwise, increasing the liability ..... sub-section 1 to 3 inserted by act 10 .....

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