Section 3(1A) in Karnataka Tax on Luxuries Act, 1979
(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.]
