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State of Karnataka - Section

Section 3D in Karnataka Tax on Luxuries Act, 1979

3D. [ Levy and collection of tax on luxury provided in a club. [Substituted by Act 3 of 2004 w.e.f. 1.4.2004]

(1)There shall be levied and collected a tax on luxuries provided in a club to the members who are required to pay any amount as fee, deposit, donation or any other such charges by whatever name called, at the rate as specified in column (3) of the table below.
SI. No. Location of club Rate of tax
(1) (2) (3)
1. Corporation area Six hundred rupees per member per annum
2. Other areas Three hundred rupees per member per annum
Provided that no tax shall be payable in respect of a member who has attained sixty five years of age and who is not a corporate member subject to such conditions as may be prescribed.Provided further that no tax shall be payable in respect of a member of a Youth club registered or recognised as such by the Department of Youth Services.
(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."]