Section 4(1) in Karnataka Tax on Luxuries Act, 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 [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] 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.
