Section 12A in Karnataka Tax on Luxuries Act, 1979
12A. [ Power of State Government to exempt or reduce tax. [Inserted by Act 11 of 1993 w.e.f. 1.4.1993]
- The State Government may, if in its opinion, it is necessary in the public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification, exempt or reduce the tax payable under this Act in respect of specified class of Hotels [or class of stockists].]
