Karnataka Tax on Luxuries Act 1979

No: 22 Dated: Mar, 31 1979

Karnataka Tax on Luxuries Act 1979

(Amended up to 2004)

An Act to provide for the levy and collection of a tax on luxuries.

WHEREAS it is expedient to provide for the levy and collection of tax on luxuries and for matters connected therewith:

BE it enacted by the Karnataka State Legislature in the Thirtieth Year of the Republic of India as follows :-

1. Short title, extent and commencement.- (1) This Act may be called the Karnataka Tax on Luxuries Act, 1979.

(2) It extends to the whole of the State of Karnataka.

(3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.