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Karnataka Tax on Luxuries Act, 1979 Complete Act

Title: Karnataka Tax on Luxuries Act, 1979

State: Karnataka

Year: 1979

.....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

Karnataka Tax on Luxuries Act, 1979 Section 3D

Title: Levy and Collection of Tax on Luxury Provided in a Club

State: Karnataka

Year: 1979

.....may be prescribed. Provided further that no tax shall be payable in respect of a member of a Youth club registered or recognised as such by the Department of Youth Services. (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. Explanation I.--For the purpose of this Section, luxuries means more than one of the facilities like card room, bar, billiards room, snooker room, tennis court, swimming pool, sauna, jacuzzi and the like, gymnasium, golf course, internet facility, video, video compact disk, digital video disk and computer games. Explanation II.--Where any corporate membership or similar membership allows use of luxuries provided in a club by more than one person (other than a person who is a dependent of the member), tax shall be levied and collected in respect of every such person."] ______________________________________ 1. Substituted by Act 3 of 2004w.e.f. 1.4.2004.

Karnataka Tax on Luxuries Act, 1979 Section 4B

Title: 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 under this Act has been paid or has become payable; and 2 [(iii) other than relating to gutka on which tax under the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) has been levied or has becomeleviable] ______________________________________ 1. Inserted by Act 2 of 2001w.e.f. 23.1.2001. 2. Inserted by Act 5 of 2002w.e.f. 1.4.2001.

Karnataka Tax on Luxuries Act, 1979 Section 3

Title: Levy and Collection of Tax on Luxury Provided in a Hotel

State: Karnataka

Year: 1979

..... 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Sub-section 1 and 2nd provision Substituted by Act 11 of 1993 w.e.f. 1.4.1993. 3. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 4. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 5. Inserted by Act 5 of 2001 w.e.f. 30.11.1998 and Omitted by the same Actw.e.f. 31.3.2000. 6. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 7. Inserted by Act 12 of 1987 w.e.f. 1.4.1987. 8. Renumbered by Act 4 of 1999 w.e.f. 1.4.1999.9. Omitted by Act 21 of 1985w.e.f. 1.8.1985 9. Omitted by Act 21 of 1985 w.e.f. 1.8.1985 10. Section 3A to 3C Inserted by Act 65 of 1995w.e.f. 1.4.1995 11. Omitted by Act 3 of 1998 w.e.f. 1.4.1998.

Karnataka Tax on Luxuries Act, 1979 Preamble 1

Title: Karnataka Tax on Luxuries Act, 1979

State: Karnataka

Year: 1979

THE KARNATAKA TAX ON LUXURIES ACT, 1979 [Act, No. 22 Of 1979] [31th March 1979] PREAMBLE An Act to provide for the levy and collection of a tax on luxuries1[x x x]. WHEREAS it is expedient to provide for the levy and collection of tax on luxuries1[x x x] and for matters connected therewith: BE it enacted by the Karnataka State Legislature in the Thirtieth Year of the Republic of India as follows :-- ______________________________________ 1. Omitted by Act 7 of 1997 w.e.f. 1.4.1997

Karnataka Tax on Luxuries Act, 1979 Chapter II

Title: Levy of Tax on Luxury Provided in Hotels, Lodging Houses, Health Clubs, Etc. and Marriage Halls

State: Karnataka

Year: 1979

1 [CHAPTER II LEVY OF TAX ON LUXURY PROVIDED IN HOTELS, LODGING HOUSES, HEALTH CLUBS, ETC. AND MARRIAGE HALLS] ______________________________________ 1. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.

Karnataka Tax on Luxuries Act, 1979 Section 3B

Title: 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.

Karnataka Tax on Luxuries Act, 1979 Section 3E

Title: 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.

Karnataka Tax on Luxuries Act, 1979 Chapter III

Title: Levy of Tax on Luxuries

State: Karnataka

Year: 1979

1 [CHAPTER III LEVY OF TAX ON LUXURIES ______________________________________ 1. Section 4B and Chapter III and IV Heading Inserted by Act 7 of 1997w.e.f. 1.4.1997.

West Bengal Luxury Tax Act, 1994 Complete Act

State: West Bengal

Year: 1994

WEST BENGAL LUXURY TAX ACT, 1994 WEST BENGAL LUXURY TAX ACT, 1994 15 of 1994 4th April, 1994 An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto. WHEREAS it is expedient to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto; It is hereby enacted as follows Section 1 Short title extent and commencement (1) This Act may be called the West Bengal Luxury Tax Act, 1994. (2) It extends to the whole of West Bengal. (3) It shall come into force on such date as the State Government may by notification appoint. Section 2 Definitions In this Act, unless there is anything repugnant in the subject or context, (a)11.Clause (a) subs. by W.B. Act 11 of 1995, which was earlier as under (a)"Bureau" means the Bureau of Investigation referred to in section 19A of the Bengal Finance (Sales Tax) Act, 1941;'. "Bureau" means the Bureau of Investigation referred to in section 7 of the West Bengal Sales Tax Act, 1994; (b) "licensed stockist" means a stockist to whom a licence has been granted under sub-section (4) of section 6; (c) "luxuries" means the commodities, as.....