Section 3D(2) in Karnataka Tax on Luxuries Act, 1979
(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."]
