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State of Karnataka - Section

Section 3 in Karnataka Tax on Luxuries Act, 1979

3. [Levy and collection of tax on luxury provided in a hotel] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].

- [(1) Subject to the provisions of this Act, there shall be levied and collected a tax on the luxury provided in a hotel in respect of every room (to be known as Luxury Tax) at the following rates, namely :-
(a) [ [[Substitutedby Act 26 of 2004 w.e.f. 1.8.2004.]] Where the charges for lodging per room per dayare more than one hundred and fifty rupees but less than fourhundred rupees Four per cent of such charges
(b) Where the charges for lodging per room per dayare not less than four hundred rupees but less than one thousandrupees Eight per cent of such charges
(c) Where the charges for lodging per room per dayare not less than one thousand rupees Twelve per cent of such charges]
Provided that where charges for lodging are payable otherwise than on daily basis, then, for the purposes of determining the tax liability under this section, the charges shall be computed as for a day, based on the period of lodging for which the charges are payable :Provided further that where any charges for lodging are paid by any person who is a member of a Foreign Diplomatic Mission in India, then such person shall be exempt from the payment of tax;] [Sub-section 1 and 2nd provision Substituted by Act 11 of 1993 w.e.f. 1.4.1993][Proviso x x x] [Inserted by Act 5 of 2001 w.e.f. 30.11.1998 and Omitted by the same Act w.e.f. 31.3.2000]
(1A)[ tax levied under sub-section (1), shall be paid by every proprietor.] [Inserted by Act 4 of 1999 w.e.f. 1.4.1999][[(1B)] [Inserted by Act 12 of 1987 w.e.f. 1.4.1987] Notwithstanding anything contained in sub-section (1), no tax shall be levied and collected from a hotelier to the extent of tax not collected by him during the period from the 1st day of August, 1985 to the 31st day of March, 1986.]
(2)[ x x x] [Omitted by Act 21 of 1985 w.e.f. 1.8.1985]
(3)In computing the amount of tax payable under this section, the amount shall, if it is not a multiple of five praise, be increased to the next higher multiple of five paise.[[3A. [Section 3A to 3C Inserted by Act 65 of 1995 w.e.f. 1.4.1995]x x x]