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The Karnataka Tax on Luxuries Act, 1979

47 sections · 0 chapters · 2 schedules

Schedule I Description of Luxuries
Schedule Schedule
Section 1 Short title, extent and commencement
Section 2 Definitions
Section 2A Instructions to subordinate authorities
Section 2B Jurisdiction of Officers
Section 2C Change of Incumbent of an Office
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
Section 4A Registration of proprietors and stockists
Section 4AA Declaration of charges for marriage hall
Section 4B Levy of tax on luxuries
Section 4C Reduction of Tax liability
Section 5 Returns
Section 5A Payment of tax in advance
Section 6 Assessment and collection of tax
Section 6A Collection of tax by a registered proprietor or stockist and forfeiture of illegal or excess collection of taxes
Section 7 Imposition of penalty in certain cases
Section 7A Assessment of escaped tax
Section 8 Payment of tax and penalty
Section 8A Recovery of tax from certain other persons
Section 8B Liability of firms
Section 8C Tax payable on transfer of business etc
Section 9 Appeal
Section 10 Revisional powers of Joint Commissioner and Commissioner
Section 10A Rectification of mistakes
Section 11 Appeal to the Appellate Tribunal
Section 11A Revision by 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, etc
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
Section 47 SCHEDULE I Description of Luxuries

The Karnataka Tax on Luxuries Act, 1979

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General1979Karnataka Act

The Karnataka Tax on Luxuries Act, 1979

The Karnataka Tax on Luxuries Act, 1979 is Karnataka legislation.

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Legislative Amendment Timeline

Chronological legislative evolution of The Karnataka Tax on Luxuries Act, 1979 across statutory gazettes and amending Acts.

Enacted1979

Amendments5

Sections Changed7

Latest2002

Substitutionw.e.f. 1.4.2001Gazette: Act 5 of 2002
The Karnataka Tax on Luxuries (Amendment) Act, 2002
Affected:Sec. Schedule Sec. 47
Omission / Repealw.e.f. 3.1.2001Gazette: Act 2 of 2001
The Karnataka Tax on Luxuries (Amendment) Act, 2001
Affected:Sec. Schedule Sec. Schedule Sec. 47 Sec. 47
Omission / Repealw.e.f. 1.4.1998Gazette: Act 3 of 1998
The Karnataka Tax on Luxuries (Amendment) Act, 1998
Affected:Sec. 3A
Substitutionw.e.f. 1.4.1997Gazette: Act 7 of 1997
The Karnataka Tax on Luxuries (Amendment) Act, 1997
Affected:Sec. 8 Sec. 8 Sec. 8A Sec. 8A Sec. 8C Sec. 9
Substitutionw.e.f. 31.3.1986Gazette: Act 10 of 1986
The Karnataka Tax on Luxuries (Amendment) Act, 1986
Affected:Sec. 8 Sec. 9 Sec. 9
Enactment1979
Act Enacted