Section 4AA(2) in Karnataka Tax on Luxuries Act, 1979
(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.][Chapter III [Section 4B and Chapter III and IV Heading Inserted by Act 7 of 1997 w.e.f. 1.4.1997] Levy of Tax on Luxuries