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[Cites 0, Cited by 0] [Section 3D] [Entire Act]

State of Karnataka - Subsection

Section 3D(1) in Karnataka Tax on Luxuries Act, 1979

(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.