Section 12 in Karnataka Marriages (Registration and Miscellaneous Provisions) Act, 1976
12. Levy of luxury marriage tax.
(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.(2)For the purpose of this section and clause (d) of section 2, the parents or the guardians of the parties to the marriage shall, unless it is proved otherwise, be deemed to be persons who celebrated the marriage.
