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 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 ..... List Judgments citing this sectionTitle : Tax on Luxuries Like Health Club Etc
State : Karnataka
Year : 1979
There shall be levied and collected a tax at the rate of twenty per cent on the charges collected for luxuries provided in a hotel for residents or others such as health club, beauty parlour, swimming pool, conference hall and the like when such charges are collected separately. View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1979
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..... View Complete Act List Judgments citing this sectionTitle : Levy and Collection of Tax on Luxury Provided in a Club
State : Karnataka
Year : 1979
1[(1) There shall be levied and collected a tax on luxuries provided in a club to the members who are required to pay any amount as fee, deposit, donation or any other such charges by whatever name called, at the rate as specified in column (3) of the table below. Sl. No. Location of club Rate of tax (1) (2) (3) 1. Corporation area Six hundred rupees per member per annum 2. Other areas Three hundred rupees per member per annum Provided that no tax shall be payable in respect of a member who has attained sixty five years of age and who is not a corporate member subject to such conditions as may be prescribed. Provided further that no tax shall be payable in respect..... View Complete Act List Judgments citing this sectionTitle : Declaration of Charges for Marriage Hall
State : Karnataka
Year : 1979
1[(1) Every proprietor of a marriage hall liable to pay tax under this Act, shall declare the normal rate fixed for luxury provided by him in such manner and within such period as may be prescribed. (2) Where luxury provided in a marriage hall to any person is not charged at all, or is charged at a concessional rate, then the tax on such luxury, shall be levied and collected as if full charges for such luxury were paid to the proprietor of the marriage hall.] ______________________________________ 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. View Complete Act List Judgments citing this sectionTitle : Levy of Tax on Luxuries
State : Karnataka
Year : 1979
(1) Subject to the provisions of this Act, there shall be levied and collected a tax on the turnover of stock of luxuries in respect of luxuries mentioned in column (2) of the Schedule at the rate specified in the corresponding entry of column (3) of the said Schedule. (2) The tax levied under sub-section (1) shall be paid by every registered stockist or a stockist liable to get himself registered under this Act. (3) Notwithstanding anything contained in sub-section (1), but subject to the production of proof as may be prescribed, no tax shall be leviable on the value of stock of luxuries,-- (i) despatched to places outside the State ; 1 [(ia) on which tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) has been paid or has become payable.] (ii) on which tax..... View Complete Act List Judgments citing this sectionTitle : Assessment of Escaped Tax
State : Karnataka
Year : 1979
1[(1) Where for any reason the whole or any part of the 2 [charges for lodging, charges for luxuries provided in a hotel for residents or others, charges for luxuries provided in a marriage hall or turnover of stock of luxuries] has escaped assessment to tax or has been assessed at a lower rate than the rate at which it is assessable, the Luxury Tax Officer may, at any time within a period of five years from the expiry of the 2 [year] to which the tax relates, proceed to assess to the best of his judgement the tax payable on such charges after issuing a notice to the 2 [proprietor orstockist] and after making such enquiry as he considers necessary. (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..... View Complete Act List Judgments citing this sectionTitle : Mode of Collection of Tax
State : Karnataka
Year : 1979
(1) Where the rate of charges for luxury provided in a hotel is inclusive of the charges for food or drink or other amenities, if any (being amenities referred to in clause (5) of section 2), then the 1 [Luxury Tax Officer] may, from time to time, after giving the proprietor an opportunity of being heard, fix separate rates of charges for such luxury and for food or drink or other amenities, if any, being amenities referred to in clause (5) of section 2, for the purpose of calculating the tax under this Act. (2) Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated to the proprietor and not paid to the staff, then, such charges shall be deemed to be part of the charges for luxury provided in the hotel. 2 [xxx] (4) Where..... View Complete Act List Judgments citing this sectionTitle : Recovery of Tax from Certain Other Persons
State : Karnataka
Year : 1979
1[(1) The Luxury Tax Officer may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the2[proprietor or stockist], at his last address known to the Luxury Tax Officer) require any person from whom money is due to the1[proprietor or stockist] or any person who holds or may subsequently hold money for or on account of the1[proprietor or stockist] to pay to the Luxury Tax Officer either forthwith upon the money becoming due or being held at or within the time specified in the notice (not being before the money, becomes due or is held) so much of the money as is sufficient to pay the amount due by the1[proprietor or stockist] in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount. (2) The..... View Complete Act List Judgments citing this sectionTitle : Levy and Collection of Tax on Luxury Provided in a Hospital
State : Karnataka
Year : 1979
1[(1) Where charges for luxury provided in a hospital are more than one thousand rupees per day, there shall be levied and collected a tax at the rate of eight per cent of such charges. (2) The tax levied under sub-section (1) shall be paid by every proprietor within such period and in such manner as may be prescribed."] ______________________________________ 1. Inserted by Act 26 of 2004 w.e.f. 1.8.2004. View Complete Act List Judgments citing this section