Section 12(1) in Karnataka Marriages (Registration and Miscellaneous Provisions) Act, 1976
(1)Every marriage including any function connected therewith celebrated after the appointed day, the expenses of which exceed five thousand rupees, shall be considered to be a luxury marriage and there shall be levied and collected by the State Government from the parties to such marriage and the persons celebrating such marriage a tax called luxury marriage tax at the rate specified in Schedule B.
