KARNATAKA TAX ON LUXURIES ACT, 1979
22 of 1979
STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 22 OF 1979 Karnataka Gazette, Extraordinary, dated 27-3-1979 In order to augment the revenues of the State it is proposed to levy a tax on luxury provided in hotels and lodging houses. Hence this Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 9 OF 1981 Karnataka Gazette, Extraordinary, dated 26-3-1981 According to the existing provisions of Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979, tax ranging from 11/2 % to 7% of the lodging charges is collected if the charges per person per day are Rs. 30/- and above. In the Budget speech for the year 1981-82, it has been indicated that the tax on luxuries shall be increased, so as to include hotels with lodging charges of Rs. 20/- per day, per person and above. The luxury tax proposed to be levied ranges from 5% to 10% of the lodging charges and it will cover a larger number of hotels. This is proposed in order to augment the revenues of the State by an amount of Rs. 30 lakhs per annum. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 18 OF 1982 Karnataka Gazette, Extraordinary, dated 27-3-1982 According to the existing provisions of the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979 tax ranging from 5 per cent to 10 per cent of the lodging charges is collected if the charges per person per day are Rs. 20 and above. It has been decided to raise the minimum limit of lodging charges from Rs. 20 to Rs. 25 per day per head in respect of liability to pay tax for the reason that a room with a rent of Rs. 20 per person per day can hardly be regarded as a 'Luxury' at the current price levels. The financial implication on account of the enhancement of the limit from Rs. 20 to Rs. 25 may be about Rs. 10 lakhs per annum. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 21 OF 1985 Karnataka Gazette, Extraordinary, dated 1-8-1985 In the Budget Speech for the year 1985-86 the Chief Minister indicated that the levy and collection of tax on luxury provided in the Hotels are on as based charges collected per room per day. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 10 OF 1986 Karnataka Gazette, Extraordinary, dated 14-3-1986 It is proposed to amendment the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979 empowering the Government to collect tax from registered proprietors and to streamline the tax collection procedure. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 12 OF 1987 Karnataka Gazette, Extraordinary, dated 27-3-1987 To give effect to the proposals made in the budget speech, it is proposed to amend the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1976. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 17 OF 1989 Karnataka Gazette, Extraordinary, dated 27-3-1989 To give effect to the proposals made in the Budget speech it is proposed to amend the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 6 OF 1995 (Obtained from the L.A. Bill) It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Agricultural Income-tax Act, 1957, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Entry of Goods Act, 1979, Karnataka Tax on Luxuries (Hotels and Lodging House) Act, 1979, the Mysore Betting Tax Act, 1932 and to give effect to the proposals made in the Budget Speech and matters connected therewith. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 5 OF 1996 Karnataka Gazette, Extraordinary, dated 8-3-1996 It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Entertainments Tax Act, 1958, the Karnataka Agricultural Income Tax Act, 1957, and the Karnataka Sales Tax Act, 1957 to give effect to the proposals made in the Budget speech and matters connected therewith. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 7 OF 1997 (As appended to at the time of introduction) It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Excise Act, 1966 (Karnataka Act 21 of 1966), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Kamataka Agricultural Income-tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act, 1932 (Mysore Act DC of 1932), and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 3 OF 1998 Karnataka Gazette, Extraordinary, dated 28-5-1998 It is considered necessary to amend the Karnataka Taxation Laws (Amendment) Act, 1997 (Karnataka Act 7 of 1997), the Karnataka Tax on Entry of Goods Act, 1979 (Kamataka Act 27 of 1979), the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Kamataka Tax on Professions, Trades, Callings and Employment Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Mysore Betting Tax Act, 1932 (Mysore Act DC of 1932), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 4 OF 1999 (As appended to at the time of introduction) It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Kamataka Act 25 of 1957), the Karnataka Agricultural Income-tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on Entry of Goods Act, 1979 (Kamataka Act 27 of 1979), the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) and to give effect to the proposals made in the Budget speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 5 OF 2000 Karnataka Gazette, Extraordinary, dated 31-3-2000 It is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Agricultural Income-tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Kamataka Act 25 of 1957), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979} and the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 2 OF 2001 Karnataka Gazette, dated 5-4-2001 Gutkha which is a product containing among others mainly arecanut and tobacco was subject to sales tax at 15% till 31-3-2000 and at 16% from 1-4-2000 under the Karnataka Sales Tax, 1957. Apart from this, gutkha is also liable for 4% entry tax under the Karnataka Tax on Entry of Goods Act, 1979 and in cases where tax is not payable, it is liable for 4% luxuries tax under the Karnataka Tax on Luxuries Act, 1979. As per the agreement made with the Union Government by all States, the States have agreed for levy and collection of Additional Duty of Excise in lieu of sales tax by the Union Government under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 on tobacco (and also on tobacco products, textiles and sugar). The Additional Duty of Excise so collected by the Union Government is shared among all the States and any State levying sales tax on these goods would lose its share from such Additional Duty of Excise collected. Till 31-3-1992 tobacco and its products, textiles and sugar had been generally exempted from sales tax under the Karnataka Sales Tax Act, 1957. However by an amendment to the Fifth Schedule with effect from 1-4-1992, exemption of sales tax was confined only to the goods which are specified from time to time in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. This was done to empower the State to levy sales tax on those goods on which no Additional Duty of Excise in lieu of sales tax, was proposed to be levied by the Union Government. Accordingly sales tax was being levied by the State on tobacco and its products. Similarly, certain other States were also levying sales tax on tobacco and its products, which were not specified under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The levy of Sales Tax by the State of Andhra Pradesh on gutkha, which was not specified under the Additional Duties of Excise Goods of Special Importance) Act, 1957 was questioned before Supreme Court in M/s. Kothari Products Limited v Government of Andhra Pradesh and the Apex Court in its judgement dated 25-1-2000 has held that gutkha is tobacco specified under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and herefore not liable for sales tax. As the ratio of the aforesaid case is also applicable to the State, it is not possible to continue to levy of sales tax on gutkha in the State. Discontinuance of sales tax on gutkha would entail a revenue loss of about rupees thirty crores per annum. It was therefore considered necessary to increase the rate of Luxury Tax on gutkha from 4% to 20% by amending the Karnataka Luxuries Tax Act, 1979 which was in addition to the existing entry tax at 4%. As the matter was urgent, the Karnataka Tax on Luxuries (Amendment) Ordinance, 2001 was promulgated. This Bill seeks to replace the said Ordinance. Hence the Bill STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 5 OF 2001 (As appended to at the time of introduction) To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 Karnataka Act 25 of 1957), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) and the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957). Certain consequential amendments are also made. Hence the Bill.
An Act to provide for the levy and collection of tax [xxxxxx]. Whereas, it is expedient to provide for the levy and collection of tax and for matters connected therewith; Be it enacted by the Karnataka State Legislature in the Thirtieth year of the Republic of India as follows:
Section 1 Short title, extent and commencement
(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.
CHAPTER 1 Preliminary
Section 2 Definitions
In this Act, unless the context otherwise requires,
Explanation: If any question arises whether any charges are charged for lodging, such question shall be referred to the State Government and the decision of the State Government shall be final and shall not be called in question in any Court;
(6-C) "Stockist" means a person who has in his possession or custody or under his control a stock of luxuries procured in any manner or manufactured, made or processed by him in the course of business in the State or brought or caused to be brought by him into the State either on his own account or on account of others from any place outside the State, for stocking, vending or supplying such luxuries;]
(7) "Tax" means the luxury tax levied and collected under this Act;
(9) "Turnover of stock of luxuries" in relation to a stockist, in respect of any year, means the aggregate of the value of stocks of luxuries;
(10) "Year" means the year commencing on the first day of April;
Section 2A Instructions to subordinate authorities
(2) All officers and persons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions.]
Section 2B Jurisdiction of officers
(1) The Joint Commissioners shall perform their functions in respect of such areas or of such proprietors or stockists or classes of proprietors or stockists or of such cases or classes of cases as the Commissioner may direct.
(2) The Luxury Tax Officers shall perform their functions in respect of such areas or of such proprietors or stockists or classes of proprietors or stockists or such cases or classes of cases as the Commissioner may direct.
Section 2C Change of incumbent of an office
Whenever in respect of any proceeding under this Act, a Luxury Tax Officer or any other officer ceases exercise jurisdiction and is succeeded by another who has and exercises urisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
Provided that the proprietor or stockist may demand that before the proceeding is so continued the previous proceedings or any part thereof be re-opened or that before any order of assessment is passed against him, he be re-heard.]
CHAPTER 2 Levy of Tax on Luxury provided in Hotels, Lodging Houses, Health Clubs, etc. and Marriage Halls
Section 3 Levy and collection of tax on luxury provided in a hotel
(3) In computing the amount of tax payable under this section, the amount shall, if it is not a multiple of five paise, be increased to the next higher multiple of five paise.
Section 3A Levy of cess
[.x x x x x.]
Section 3B
Tax on luxuries like health club, etc. There shall be levied and collected a tax at the rate of twenty per cent on the charges collected for luxuries provided in a hotel for residents or others such as health club, beauty parlour, swimming pool, conference hall and the like when such charges are collected separately.
Section 3C Levy and collection of tax on charges for marriage hall
Subject to the provisions of this Act, where charges for luxury provided in a marriage hall are not less than two thousand rupees per day there shall be levied and collected a tax at the rate of fifteen per cent of such charges:]
Provided that where charges for marriage hall 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 occupancy for which the charges are payable].
Section 4 Mode of collection of tax
(2) Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated to the proprietor and not paid to the staff, then, such charges shall be deemed to be part of the charges for luxury provided in the hotel.
(3) Where luxury provided in a hotel to any person (not being an employee of the hotel) is not charged at all, or is charged at a concessional rate, then the tax on such luxury, shall be levied and collected as if full charges for such luxury were paid to the proprietor of the hotel.
Section 4A Registration of proprietors and stockists
(2) The registration granted shall be valid for one year and shall be renewed from year to year on payment of the fee specified in sub-section (1).
(8) A proprietor or a stockist registered under sub-section (1) shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the Luxury Tax Officer that he has discontinued, transferred or otherwise disposed off his business.
(9) The Luxury Tax Officer shall have power, for good and sufficient reasons, to cancel, modify or amend any registration certificate issued by it.
(10) A certificate of registration shall be personal to the proprietor or the stockist to whom it is granted and shall not be transferable.
Section 4AA Declaration of charges for marriage hall
(1) Every proprietor of a marriage hall liable to pay tax under this Act, shall declare the normal rate fixed for luxury provided by him in such manner and within such period as may be prescribed.
(2) Where luxury provided in a marriage hall to any person is not charged at all, or is charged at a concessional rate, then the tax on such luxury, shall be levied and collected as if full charges for such luxury were paid to the proprietor of the marriage hall.]
CHAPTER 3 Levy of Tax on Luxuries
Section 4B Levy of tax on luxuries
(1) Subject to the provisions of this Act, there shall be levied and collected a tax on the turnover of stock of luxuries in respect of luxuries mentioned in column (2) of the Schedule at the rate specified in the corresponding entry of column (3) of the said Schedule.
(2) The tax levied under sub-section (1) shall be paid by every registered stockist or a stockist liable to get himself registered under this Act.
Section 4C Reduction in tax liability
Where a stockist liable to pay tax under this Act, being a dealer in such goods excluding gutkha becomes liable to pay tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), as a result of the sale of such goods, then the amount of tax payable under the said Act shall be reduced by the amount of tax paid under this Act.
CHAPTER 4 Return, assessment, payment, recovery and collection of taxes
Section 5 Returns
(3) Every return shall be verified in the prescribed manner.
Section 6 Assessment and collection of tax
(4) Any assessment made under this section shall be without prejudice to any penalty or prosecution for an offence under this Act.
Section 6A Collection of tax by a registered 9[proprietor or stockist] and forfeiture of illegal or excess collection of taxes
(1) A proprietor or a stockist who is not registered under this Act, shall not collect any amount by way of tax or purporting to be by way of tax under this Act, nor shall a registered proprietor or a registered stockist collect any amount by way of tax or purporting to be by way of tax at a rate exceeding the rate specified under this Act at which he is liable to pay tax.
Section 7 Imposition of penalty in certain cases
Where any [proprietor or stockist] liable to pay tax under this Act,
Section 7A Assessment of escaped tax
xxxxx
Section 8 Payment of tax and penalty
xxxxx
Section 8A Recovery of tax from certain other persons
(2) The Luxury Tax Officer may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
Section 8B Liability of firms
(1) Where any firm is liable to pay any tax or penalty or other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.
(2) Where a partner of a firm liable to pay any tax or penalty or other amount under this Act retires he shall, notwithstanding any contract to the contrary, be liable to pay the tax or penalty or other amount remaining unpaid at the time of his retirement and any tax or penalty or other amount upto the date of retirement, though unassessed.
(3) When a firm liable to pay the tax or penalty under this Act is dissolved or discontinued, the assessment of the tax and imposition of penalty shall be made as if no dissolution or discontinuance of the firm had taken place and every person who was, at the time of dissolution or discontinuance, a partner of the firm and the legal representative of any such person who is deceased, shall be jointly and severally liable to pay the tax or penalty assessed or imposed.
Section 8C Tax payable on transfer of business etc.
(3) When an undivided Hindu family or Aliyasanthana family liable to pay tax or penalty is partitioned, the assessment of the tax and the imposition of the penalty shall be made as if no partition of the family has taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed.]
CHAPTER 5 Appeals and Revisions
Section 9 Appeal
xxxxx
Section 10 Revisional powers of Joint Commissioner and Commissioner
(2) The Commissioner may of his own motion, call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by a Joint Commissioner subordinate to him for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding insofar as it is prejudicial to the interest of revenue, and pass such orders with reference thereto as he thinks fit.
(3) The powers under sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed.
(4) No order shall be passed under sub-section (1) or (2) enhancing any assessment, unless an opportunity has been given to the proprietor or the stockist to show cause against the proposed enhancement.
Explanation I.For the purposes of this section, "the record" shall include all records relating to any proceedings under this Act available at the time of examination by the Commissioner or the Joint Commissioner.
Explanation II.In computing the period of limitation under this section, the period during which any proceedings under this section is stayed by an order or injunction of any Court shall be excluded.]
Section 10A Rectification of mistakes
(2) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified had been passed.
Section 11 Appeal to the Appellate Tribunal
(2) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the Joint Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file at any time before the appeal is finally heard, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Joint Commissioner, as the case may be, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).
(9) Except as provided in the rules made under this Act, the Appellate Tribunal shall not have the power to award costs to either of the parties to the appeal or review.
(10) Every order passed by the Appellate Tribunal under sub-section (5) or sub-section (7) or sub-section (8), shall be communicated to the appellant, the respondent, the authority on whose order the appeal was preferred, the Joint Commissioner concerned and the Commissioner.
CHAPTER 6 Miscellaneous
Section 11A Revision by High Court
(3) If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily: Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.
(5) Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition to the Appellate Tribunal and direct it to return the petition with its finding on any specific questions or issue.
(8) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.
Section 11B Appeal to High Court
(2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of five hundred rupees.
(3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such order thereon as it thinks fit.]
Section 12 Payment of interest
Where any amount refundable to any person under an order made under any provision of this Act is not refunded to him within ninety days,
(a) of the date of such order, if that order is made by the refunding authority, or
Explanation. If the delay in granting the refund within the aforesaid period of ninety days is attributable to the person to whom the refund is payable, the period of such delay shall be excluded for the purpose of calculation of interest.]
Section 12A Power of State Government to exempt or reduce tax
The State Government may, if in its opinion, it is necessary in the public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification, exempt or reduce the tax payable under this Act in respect of specified class of hotels [or class of stockists.
Section 12B Maintenance of accounts and issue of sale bills or cash memorandum
(1) Every registered proprietor, stockist and every proprietor or stockist liable to get himself registered under this Act shall maintain and keep true and complete accounts relating to his business as well as such other registers or records as may be prescribed in this regard. All such accounts, registers or records shall be retained by him in his safe custody till his assessment or re-assessment, as the case may be, for the relevant year is completed or, in cases where any appeal, revision or other proceedings in respect of such year has been filed and is pending, the same is disposed of.
(2) Every proprietor liable to pay luxury tax under the Act shall issue a bill or cash memorandum in respect of the charges for lodging accommodation or charges for marriage hall recovered by him from a guest or any person and shall specify in such bill or cash memorandum, the full name of the hotel or marriage hall, the amount of luxury tax recovered, the name of the guest or any person from whom it is recovered and where the charges are recovered in any foreign exchange, the name of the currency.
Section 13 Offences and Penalties
xxxxx
Section 14 Offences by Companies
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be liable to be proceeded against and punished accordingly.
Section 15 Compounding of offences
xxxxx
Section 16 Powers to enforce attendance etc.
All authorities under this Act, shall for the purpose of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), while trying a suit, in respect of enforcing the attendance of and examining, any person on oath or affirmation or for compelling the production of any document.
Section 17 Powers of inspection of accounts and documents and search of hotel, etc
xxxxx
Section 17A Recognition of sales tax check posts or barriers for the purposes of the Act
(8) The verification under sub-section (7) shall be completed within a period of fifteen days from the date of the direction issued under that sub-section and where such verification cannot be completed within the aforesaid period the officer who has issued such direction, or, as the case may be, the officer to whom the matter is referred for verification shall obtain the permission in writing of the next higher authority to extend such period or completion of the verification, so however such extension shall not be permitted for the period exceeding fifteen days at a time.
(9) Where such officer or other officer to whom the matter is referred, upon such verification is of the opinion that there is a non-compliance with sub-section (2), and penalty is leviable under sub-section (4), he may, proceed against such luxuries in the custody of the carrier, or the person-in-cnarge of vehicle or the godown in accordance with sub-sections (4) and (11) of this section.
(10) Where the officer-in-charge of the check post or any empowered officer has issued a notice for contravention of any of the provisions of this section, further proceedings in pursuance to such notice may, subject to such conditions and in such manner as may be prescribed, be continued by any other officer empowered by the Commissioner in this behalf, from the stage at which it is pending.
Section 18 Burden of proof
(1) For the purpose of assessment of tax on luxuries under this Act, the burden of proving that any turnover of stock of luxuries is not liable to tax under this Act shall lie on the stockist.
(2) Notwithstanding anything contained in this Act or in any other law, if in respect of any turnover of stock of Luxuries claimed to be not liable to tax under this Act, the burden of proof under sub-section (1) is not discharged, the stockist failing to discharge the burden of proof shall be deemed to be the stockist liable to tax under this Act in respect of such turnover of stock of Luxuries.
Section 18A Assessment, etc. not to be questioned in prosecution
The validity of the assessment of any tax or other amount made under this Act or the liability of any person to pay any tax or other amount so assessed or levied shall not be questioned in any Criminal Court in any prosecution or other proceedings whether under this Act or otherwise.
Section 19 Bar of proceedings
(1) No suit shall lie in any Civil Court to set aside or modify an assessment made or order passed under this Act.
(2) No suit, prosecution or other legal proceeding shall lie against the State Government for anything which is in good faith done or intended to be done in pursuance of this Act or any rules made thereunder.
Section 20 Power to make rules
(1) The State Government may make rules for securing the payment of the tax and generally for carrying into effect the provisions of this Act.
(3) Every rule made under this Section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session in which it is so laid or the sessions, immediately following/ both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall, thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Section 20A Laying of notifications before the State Legislature
Every Notification issued under the provisions of this Act shall be laid as soon as may be after it is published, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or two or more successive sessions immediately following, and if both Houses agree in making any modification in the notification or both Houses agree that the notification should not be made, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under the Notification.
Section 21 Power to remove difficulties
If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification, make such provisions as may appear to it to be necessary or expedient for removing the difficulty.
SCHEDULE 1 SCHEDULE
SCHEDULE [See Section 2(6A)] SCHEDULE
[See Section 2(6-A)]
SI. No.
Description of Luxuries
Rate of Tax
(1)
(2)
(3)
1.
Cigarettes
4 per cent
2.
Tobacco products other than cigarettes, including cigars, chorus, zarda, quimam, etc., but excluding beedies and snuff
4 per cent
3.
Gutkha
20 per cent
4
Silk fabrics
2 per cent
5.
All kinds of electronic goods imported from outside the country
12 per cent
RULE:
KARNATAKA TAX ON LUXURIES RULES, 1979
In exercise of the powers conferred by Section 20 of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act No. 22 of 1979), the Government of Karnataka hereby makes the following rules, namely.
PART 1 Miscellaneous
Rule 1 Short title and commencement
(2) They shall come into force at once.
Rule 2 Definitions
(2) Words and expression used but not defined in these rules shall have the meaning respectively assigned to them in the Act.
Rule 2A Registering Authority
xxxx
Rule 2AA Assessing Authority
The registering authority of an area shall be the Assessing Authority in respect of the proprietors or the stockists in that area.]
Rule 2B Registration of Proprietors of 11[Hotels, Marriage Halls 12[and Stockists]
(6) Where the registration certificate granted or renewed under these rules is lost, destroyed, defaced or mutilated, a duplicate copy of such registration certificate may be granted by the registering authority, if he is satisfied of such loss, destruction, defacement or mutilation, on payment of a fee of rupee one.
Rule 2C Amendment of registration certificate
(2) The registering authority on receipt of such application under sub-rule (1) if satisfied, after making such enquiry as he deems fit amend such registration certificate including the copies thereof.
Rule 2D Deposit of Security
Every proprietor [or stockist] shall furnish security payable under Section 4-A in the form of Government Securities or bank guarantee from any scheduled banks in favour of the registering authority.]
Rule 3 Maintenance of accounts
(4) Each and every receipt and each and every delivery, removal, despatch of stock of luxuries shall be brought to account then and there.
(5) In the case of a manufacturer of luxuries, books of accounts and documents to be maintained shall be as prescribed under Central Excise Rules, 1944.
(8) Any loss of books of accounts shall be reported forthwith to the Station House Officer of the nearest police station to the location of the business premises of the stockist and to the jurisdictional Luxury Tax Officer.]
Rule 4 Form of return under Section 5.
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Rule 4A Form of statement under Section 5A
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. The statement to be submitted under Section 5A shall be in 22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997. [Form II-AP in the case of a proprietor and in Form II-AS in the case of a stockist].
Rule 5 Proprietor 3[or stockist] to issue bill etc.
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Rule 5A Stockists claiming exemption from tax to furnish declarations
(2) A stockist who is liable to pay the tax on the turnover of stock of luxuries delivered to another stockist, shall issue the declaration in Form XII to such other stockist".
Rule 5B Payment of tax in advance
(1) The statement in Form II-AA or in Form II - AB, as the case may be, shall be sent to the Luxury Tax Officer so as to reach him within twenty days after the close of the month to which such statement relates, accompanied by a receipt from a Government Treasury, a crossed cheque or a crossed demand draft in favour of the Luxury Tax Officer for the full amount of tax payable for the month and the crossed cheque or the crossed demand draft shall be encashable at the bank situated in the place of location of the office of the Luxury Tax Officer or the principal place of business of the proprietor or stockist in the State.
(2) If the amount sent by a proprietor or stockist along with the statement under sub-rule (1), is less than the amount of tax payable by him the Luxury Tax Officer shall serve upon the proprietor or the stockist, as the case may be, a notice in Form VI - A and the proprietor or stockist shall pay the sum demanded in the said notice within the time and in the manner specified therein.
(3) After making a provisional assessment under sub-section (3) of Section 5-A, if any amount is found to be due from the proprietor or stockist towards the provisional assessment, the Luxury Tax Officer shall serve upon the proprietor or stockist a notice in Form VI and the proprietor of stockist shall pay the sum demanded within the time and in the manner specified therein.
Rule 5C Determination of turnover of stock of luxuries for levy of tax
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Rule 6 Annual return and final assessment
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979.
(b) Every proprietor or stockist, who submits a return under clause (a) shall submit along with the return, receipt from the Government Treasury, crossed cheque or crossed demand draft in favour of the Luxury Tax Officer for the full amount of tax payable for the year on the basts of the return after deducting therefrom the tax, if any, already paid for the year and the crossed cheque or crossed demand draft shall be encashable at the bank situated in the place of location of office of the Luxury Tax Officer or the principal place of business, of the proprietor or the stockist, in the State;
(c) If the full amount of tax payable under clause (b) is not paid along with return, the Luxury Tax Officer shall serve upon the proprietor or stockist a notice in Form VI-B and the proprietor or stockist shall pay the amount demanded in the said notice within the time and in the manner specified therein.
(2) On receipt of the return in Form III-H, III-M or III-S, the Luxury Tax Officer shall, if he is satisfied after such scrutiny of accounts and such enquiries as he considers necessary, the return is correct and complete, finally assess on the basis of the return, the tax payable under the Act for the preceding year or for the part of the year to which the return relates, as the case may be.
Rule 7 Form of Order imposing penalty
The order imposing penalty under Section 7 shall be in Form VII.
Rule 8 Refund and Payment of interest on Luxury Tax
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979.
Rule 8A Conditions for remission of penalty
In respect of penalty accrued under sub-section (3) of Section 8, in a case, where such penalty is not exceeding five lakh rupees, the Commissioner and in other cases, the Government, shall for reasons to be recorded in writing have power, to remit the whole or part of such penalty:
Provided that no remission shall be made in any case in which the amount of tax finally determined is not paid in full].
Rule 9 Appellate Authority under Section 9
The appellate authority for the purpose of S.9 OF THE Karnataka Tax on Luxuries Act, 1979 shall be the 11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [Joint Commissioner of Commercial Taxes] appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act No. 25 of 1957).
Rule 10 Appeal against orders of Luxury Tax Officers
22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997.
(1) An appeal under Section 9 shall be in Form XV and shall be verified in the manner specified therein.
(2) The appeal may be sent by the appellant or his duly authorised agent or legal practitioner or accountant to the Appellate Authority by registered post or may be presented to that authority or to such officer as the authority may authorise in this behalf].
Rule 10A Appeal to the Appellate Tribunal
(1) Every appeal under Section 11 to the Appellate Tribunal shall be in Form XVI and shall be verified in the manner specified therein;
(2) It shall be in quadruplicate and accompanied by four copies of the order appealed against one of which shall be the original or an authenticated copy, and also four copies of the order of the Luxury Tax Officer in respect of which the order appealed against was passed;
(3) In the case of an appeal preferred by any person other than an officer empowered by the State Government under sub-section (1) of Section 11 it shall also be accompanied by a Treasury receipt for having paid the fee calculated at the rate of two per cent of the amount of assessment objected to, subject to a minimum of rupees twenty and a maximum of rupees two hundred.
(4) Every Memorandum of cross objections under Section 11 shall be in Form XVI-A and shall be verified in the manner specified therein.
Rule 10B Appeal to High Court
Every appeal under Section 11-B to the High Court shall be in Form XVIII and shall be verified in the manner specified therein. It shall be accompanied by the original order or a certified copy of the order of the Commissioner appealed against.
Rule 10C Revision Petition to High Court
(2) It shall be preferred within ninety days from the date of communication of the order of the Appellate Tribunal.
Rule 10D Communication of appellate or revisional order
(1) Every order of an Appellate or Revising Authority under Section 9 or 10, as the case may be, shall be communicated to the appellate or to every other party affected by the order and to the Luxury Tax Officer concerned.
(2) The order passed in appeal or revision shall be given effect to by the Luxury Tax Officer who shall refund without interest any excess tax found to have been collected and shall collect any tax which is found to be due in the same manner as a tax assessed by himself.
Rule 10E Determination of correct assessment by Appellate or Revisional Authority
Where the tax as determined by the Luxury Tax Officer appears to the Appellate Authority or to the Revising Authority to be less than the correct amount of the tax payable by the proprietor or stockist, the Appellate or Revising Authority shall, before passing orders, under Section 9 or under Section 10, as the case may be, determine the correct amount of tax payable by the proprietor or stockist, after issuing a notice to the proprietor or stockist and after making such enquiry as such Appellate or Revising Authority considers necessary.
Rule 10F Action on the orders of the Appellate Tribunal and the High Court
Every order passed by the Appellate Tribunal or the High Court, shall be given effect to by the Luxury Tax Officer, who shall refund without interest any excess tax found to have been collected and shall also collect any tax which is found to be due in the manner as tax assessed by himself].
Rule 11 Procedure in appeals
In an appeal under Section 9 from an order of the 11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [Luxury Tax Officer] the appellate authority shall as far as may be and with the necessary modifications, follow the practice and procedure prescribed for appeals from original decrees to a District Court by the Civil Procedure Code, 1908.
Rule 12 Rectification of mistake
22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997.
(2) Where such rectification has the effect of reducing the assessment, the Luxury Tax Officer shall make refund which may be due to the proprietor or stockist by the issue of a refund payment order in Form VE-A or refund adjustment order in Form VIII-C].
Rule 13 Notice of inspection
Unless the 11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [Luxury Tax Officer] deems it necessary to make a surprise visit he shall give a reasonable notice in writing to the proprietor liable to collect and pay the luxury tax under the Act of his intention to inspect the working records and accounts including, bound registers, for the purposes of sub-section (1) of S.17 OF THE Karnataka Tax on Luxuries Act, 1979.
Rule 14 Service of notices, etc
A notice under the provisions of this Act may be served by registered post or by delivering or tendering ft to the person to whom it is addressed or to his agent or by affixing a copy there of at some conspicuous place at the hotel or residence of the proprietor liable to pay luxury tax under the Act.
Rule 15 Certified copies of documents and order
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Rule 16 Method of payment of Money in to Treasury or Bank
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Rule 17 Declaration
Every proprietor [or stockist] liable to pay tax under [Section 3-C, [Sectioa 4-A or Section 4-B]] shall within ninety days from the date of registration of his [hotel, [marriage hail or place of business of stockist]] send a declaration in Form XI to the registering authority specifying the name or names of persons who are authorised to sign on his behalf in respect of returns or documents to be filed before such authority under the provisions of the Act or rules. Such declaration shall unless otherwise revoked be binding on the proprietor 11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [or stockist]].
Rule 18 Notice to produce accounts, etc.
22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997. Any Officer requiring any proprietor or stockist to produce before him the accounts and other documents or to furnish any information relating to his business shall serve upon the proprietor or stockist a notice in Form XIV-A.
Rule 19 Notice regarding entering into partnership or dissolution of partnership
(1) If a proprietor or stockist enters into partnership in respect of his business, he shall report the fact to the Luxury Tax Officer concerned within Fifteen days of his entering into such partnership. The proprietor or stockist and the partners shall jointly and severally be responsible for payment of the tax levied under the Act.
(2) If a partnership is dissolved, every person who was a partner shall send a report of dissolution to the Luxury Tax Officer concerned within Fifteen days of such dissolution.
Rule 20 Notice of discontinuance of business or change of place of business
If, at any time, a proprietor or stockist.
(a) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or
(b) changes his place of business or any of his additional places of business; or
(c) opens a new place of business; or
(d) changes the name of any business carried on by him, the proprietor or stockist or if he is dead, his legal representative shall notify the fact to the Luxury Tax Officer concerned within thirty days thereafter.
Rule 21 Declaration to be given in certain cases.
Every proprietor or stockist liable for registration, shall within Ninety days from the date on which he becomes liable for registration, send to the Luxury Tax Officer, a declaration in Form XI, stating the name/s of the person/s who is/are authorised to sign the statements or returns under the Act on his behalf or to make statements in any enquiry under the Act. All statements/returns signed and so made over by such person/s shall be binding on the proprietor or stockist concerned and the declaration furnished may be revised from time to time.
Rule 22 Taking of evidence
Luxury Tax Officer may require any person whose evidence he considers necessary for the purpose of any enquiry under the Act or the Rules to appear before him and give evidence and may examine such person on oath / affirmation,
Rule 23 Powers of certain officers to summon persons to give evidence
Luxury Tax Officer shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purposes of securing attendance of persons or the production of documents.
Rule 24 Powers of Appellate and Revisional Authorities
The powers conferred on Luxury Tax Officer by Rules 22 and 23 may also be exercised by an appellate or revising authority or by the Appellate Tribunal.
Rule 25 Composition of offences
Exercise of powers specified in Section 15 shall be subject to the control and direction of the Joint Commissioner of Commercial Taxes and the Commissioner of Commercial Taxes.
Rule 25A Form of summons
Luxury Tax Officer or the authorities empowered in Rules 23 and 24 may issue summons in Form XIV for the production of any documents or for the appearance of any person.
Rule 25B Forms to be used
Where a form has been prescribed by these rules for submission of statements or returns, etc., only the appropriate form prescribed by these rules shall be used for the purpose.]
PART 2 Procedure for Recovery of Tax General Provisions
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979.
Rule 25C Definitions
In this part, unless the context otherwise requires.
(a) "Certificate" means a certificate received by the Tax Recovery Officer under Rule 25-D;
(b) "Defaulter" means the proprietor or stockist or any other person mentioned in the certificate;
(c) "Execution" in relation to a certificate, means recovery of arrears in pursuance of the certificate;
(d) "Movable property" includes growing crops;
(e) "Share in a corporation" includes stock, debentures or bonds;
Rule 25D Issue of certificate
(1) Where a proprietor or stockist or any other person is in default or is deemed to be in default in making a payment of tax or any other amount due under the Act, the Luxury Tax Officer may forward to the Tax Recovery Officer a certificate in Form 40 under his signature specifying the amount due from the proprietor or stockist or any other person and the Tax Recovery Officer on receipt of such certificate, shall proceed to recover from such proprietor or stockist or any other person the amount specified therein in accordance with the provisions in this part.
(2) The Luxury Tax Officer may issue a certificate under sub-rule (1) notwithstanding mat proceedings for recovery of the amount by any other mode has been taken.
Rule 25E Issue of notice
When a certificate has been received by the Tax Recovery Officer from the Luxury Tax Officer for the recovery of arrears, the Tax Recovery Officer shall cause to be served upon the defaulter a notice in Form 41 requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that in default, steps would be taken to realise the amount under this Part.
Rule 25F When certificate may be executed
No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of the service of the notice required by the preceding rule:
Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment or destraint in execution of a decree of a Civil Court and that the realisation of the amount of, the certificate would in consequence be delayed or obstructed, he may at any time for reasons to be recorded in writing, attach or destraint the whole or any part of such property:
Provided further that, if the defaulter whose property has been so attached or distrained furnishes security to the satisfaction of the Tax Recovery Officer, such attachment or destraint shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer.
Rule 25G Mode of Recovery
If the amount mentioned in the notice is not paid within the time specified therein or within such further time as the Tax Recovery Officer may grant in his discretion, the Tax Recovery Officer shall proceed to realise the amount by one or more of the following modes.
(a) by attachment or destraint and sale of the defaulter's movable property;
(b) by attachment and sale of The defaulter's immovable property.
Rule 25H Interest, costs and charges recoverable
There shall be recoverable in the proceedings in execution of every certificate.
(a) interest at the rate of seven per cent per annum from the day commencing after the end of the period specified in Rule 25-E;
Rule 25I Purchaser's title
(1) Where property is sold in execution of a certificate, there shall vest in the purchaser merely the right, title and interest of the defaulter at the time of the sale, even though the property itself be specified.
(2) Where immovable property is sold in execution of a certificate, and such sale has become absolute, the purchaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute.
Rule 25J Suit against purchaser not maintainable on ground of purchase being made on behalf of plaintiff
(1) No suit shall be maintained against any person claiming title under a purchase certified by the Tax Recovery Officer in the manner laid down in this part on the ground that the purchase was made on behalf of the plaintiff or on behalf of some one through whom the plaintiff claims.
(2) Nothing in this rule shall bar a suit to obtain a declaration that the name of any purchaser certified as aforesaid was inserted in the certificate fraudulently or without the consent of the real purchaser, or interfere with the right of a third person to proceed against that property, though ostensibly sold to the rertified purchaser, on the ground that it is liable to satisfy a claim of such third person's against the real owner.
Rule 25K Disposal of proceeds of execution
(2) If defaulter disputes any claim made by the Luxury Tax Officer to receive any amount referred to in clause (c), the Tax Recovery Officer shall determine the dispute.
Rule 25L General bar to jurisdiction of Civil Courts, save where fraud alleged
Except as otherwise expressly provided in the Act and these Rules every question arising between the Luxury Tax Officer and the defaulter or their representatives, relating to the execution, discharge or satisfaction of a certificate or relating to the confirmation or setting aside of a sale held in execution of such certificate shall be determined, not by suit, but by the order of the Tax Recovery Officer before whom such question arises:
Provided that a suit may be brought in a Civil Court in respect of any such question upon the ground of fraud.
Rule 25M Property exempt from attachment
(1) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale in execution of a decree of a Civil Court shall be exempt from attachment or destraint and sale under this Part.
(2) The Tax Recovery Officer's decision as to what property is so entitled to exemption shall be conclusive.
Rule 25N Investigation by Tax Recovery Officer
(2) Where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit.
(4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter or of some person in trust for him or that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own account or as his own property, but on account of or in trust for some other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from destraint or attachment or sale.
(5) Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim.
(6) Where a claim or any objection is preferred, the party against whom an order is made may institute a suit in a Civil Court to establish the right which he claims to the property in dispute, but subject to the result of such suit (if any), the order of the Tax Recovery Officer shall be conclusive.
Rule 25P Removal of attachment or destraint on satisfaction or cancellation of certificate
Where,
(a) the amount due, with costs and all charges and expenses resulting from attachment or destraint of any property or incurred in order to hold a sale, are paid to the Tax Recovery Officer; or
(b) the certificate is cancelled, the attachment or destraint shall be deemed to be withdrawn and in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his expense, and a copy of the proclamation shall be affixed in the manner provided by this Part for a proclamation of sale of immovable property.
Rule 25Q Officer entitled to attach, destraint and sell
The attachment or destraint and sale of movable property and the attachment and sale of immovable property shall be made by the Tax Recovery Officer.
Rule 25R Defaulting purchaser answerable for loss on resale
Any deficiency of price which may happen on a resale by reason of the purchaser's default, and all expenses attending such resale, shall be certified by the Tax Recovery Officer and shall, at the instance of either the Luxury Tax Officer or the defaulter, be recoverable from the defaulting purchaser under the procedure provided by this Fart:
Provided that no such application shall be entertained unless filed within Fifteen days from the date of resale.
Rule 25S Adjournment or stoppage of sale.
(1) The Tax Recovery Officer may, in his discretion, adjourn any sale hereunder to a specified day and hour.
(2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period than one calendar month, a fresh proclamation of the sale under this Part shall be made unless the defaulter consents to waive it.
(3) Every sale shall be stopped if, before the lot is knocked down, the arrears and costs (including the costs of the sale) are tendered to the Tax Recovery Officer.
Rule 25T Private alienation to be void in certain cases
(1) Where a notice has been served on a defaulter under Rule 25-E, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any Civil Court issue any process against such property in execution of a decree for the payment of money.
(2) Where an attachment has been made under this Part, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment.
Rule 25U Prohibition against bidding or purchase by officer
No officer or other person having any duty to perform in connection with any sale under this Part shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
Rule 25V Prohibition against sale on holidays
No sale under this Part shall take place on a Sunday or other general holidays recognised by the State Government or any day which has been notified by the State Government to be a local holiday for the area in which the sale is to take place.
Rule 25W Assistance by police
The Tax Recovery Officer may apply to the officer-in-charge of the nearest police station for such assistance as may be necessary in the discharge of his duties, and the authority to whom such application is made shall depute a sufficient number of Police Officers for furnishing such assistance.
Attachment or destraint and sale of movable property
Rule 25X Warrant
When any movable property is to be attached or distrained, the Tax Recovery Officer shall prepare a warrant under his signature in Form 42 specifying the name of the defaulter and the amount to be realised and cause a copy of the warrant to be served on the defaulter.
Rule 25Y Attachment
If, after service of the copy of the warrant, the amount is not paid forthwith the Tax Recovery Officer shall proceed to attach or distrain the movable property of the defaulter.
Rule 25Z Property in defaulter's possession
Where the property proceeded against is movable property (other than agricultural produce) in the possession of the defaulter, it shall be distrained by actual seizure, and the officer shall keep the property in his own custody or the custody of one of his subordinates and shall be responsible for due custody thereof:
Provided that when the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, the officer may sell it at once.
Rule 25AA Agricultural produce
Where the property proceeded against is agricultural produce, it shall be attached by affixing a copy of the warrant.
(a) Where such produce is growing crop on the land on which such crop has grown; or
(b) Where such produce has been cut or gathered on the threshing floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.
Rule 25AB Provision as to agricultural produce under attachment
(1) Where agricultural produce is distrained, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; and the Luxury Tax Officer shall bear such amount as the Tax Recovery Officer shall require in order to defray the cost of such arrangements.
(2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it and, if the defaulter fails to do all or any such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do ail or any of such acts, and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate.
(3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require reattachment merely because it has been served from the soil,
(4) Where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending execution of the order of attachment.
(5) A growing crop which from its nature does not admit of being stored shall not be attached under this Rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered.
Rule 25AC Debts and Shares, etc.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the Tax Recovery Officer, and another copy shall be sent in the case of the debt, to the debtor, in the case of the share, to the proper officer of the corporation and in the case of the other movable property (except as aforesaid), to the person in possession of the same.
(3) A debtor prohibited under clause (i) of sub-rule (1) may pay the amount of his debt to the Tax Recovery Officer and such payment shall discharge him as effectually as payment to the party entitled to receive the same.
Rule 25AD Attachment of decrees
(3) The Luxury Tax Officer shall be deemed to be the representative of the holder of the attached decree, and to be entitled to execute such attached decree in any manner lawful for the holder thereof.
Rule 25AE Share in movable property
Where the property proceeded against consists of the share or interest of the defaulter in movable property belonging to him and another as co-owner, it shall be attached and the attachment shall be made by a notice in Form 45 to the defaulter prohibiting him from transferring the share or interest or charging it in any way.
Rule 25AF Attachment of negotiable instrument
Where the property is a negotiable instrument not deposited in a Court nor in the custody of a public officer, it shall be distrained by the Tax Recovery Officer.
Rule 25AG Attachment of property in custody of Courts or Public Officer
Where the property proceeded against is in the custody of any Court or Public Officer, it shall be attached and the attachment shall be made by a notice in Form 46 to such Court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Tax Recovery Officer by whom the notice is issued:
Provided that, where such property is in the custody of a Court, any question of title or priority arising between the Assessing Authority and any other person, not being the defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise shall be determined by such Court.
Rule 25AH Attachment of partnership property
(1) Where the property proceeded against consists of an interest of defaulter being a partner, in the partnership property, the Tax Recovery Officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require.
(2) The other persons shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed to purchase the same.
Rule 25AI Value of property
In the case of destraint, the seizure shall not be excessive, that is to say, the property seized shall be as nearly as possible proportionate to the amount specified in the warrant.
Rule 25AJ Inventory
In the case of destraint of movable property by actual seizure, the Tax Recovery Officer shall, after seizure of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and a copy of the inventory shall be delivered to the defaulter.
Rule 25AK Seizure between sun-rise and sun-set
Attachment by seizure shall be made after sun-rise and before sun-set and not otherwise.
Rule 25AL Power to break open door, etc.
The Tax Recovery Officer may break open any inner or outer door of any building and enter any building in order to seize any movable property if he has reasonable grounds to believe that such building contains movable property liable to seizure under the warrant and he has notified his authority and intention of breaking open if admission is not given. He shall however, give all reasonable opportunity to women to withdraw.
Rule 25AM Sale
The Tax Recovery Officer may direct that any movable property attached or distrained under this Part or such portion thereof as may seem necessary to satisfy the certificate shall be sold.
Rule 25AN Issue of proclamation
When any sale of movable property is ordered by the Tax Recovery Officer, the Tax Recovery Officer shall issue a proclamation in Form 47 in the language of the District, of the intended sale, specifying the time and place of sale and whether the sale is subject to confirmation or not.
Rule 25AP Proclamation how made
(2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.
Rule 25AQ Sale after fifteen days
Except where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, no sale of movable property under this Part shall, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the sale proclamation was affixed in the office of the Tax Recovery Officer.
Rule 25AR Sale of agricultural produce
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Rule 25AS Special provisions relating to growing crops
(1) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing.
(2) Where the crop from its nature does not admit of being stored or can be sold to a greater advantage in an unripe stage (e.g., as green wheat), it may be sold before it is cut and gathered, and the purchaser shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop.
Rule 25AT Sale to be by auction
The property shall be sold by public auction in one or more lots as the Tax Recovery Officer may consider advisable and if the amount to be realised by sale is satisfied by the sale of a portion of the property the sale shall be immediately stopped with respect to the remainder of the lots.
Rule 25AU Sale by public auction
(1) Where movable property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the Tax Recovery Officer directs and in default of payment the property shall forthwith be resold.
(2) On payment of the purchase money, the Tax Recovery Officer shall grant a certificate specifying the property purchased, the price paid and the name of the purchaser and the sale shall become absolute.
(3) Where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner, and two or more persons, of whom one is such co-owner, respectively bid the same sum for such property or for any lot, the bidding shall be deemed to be the bidding of the co-owner.
Rule 25AV Irregularity not to vitiate sale, but any person injured may sue
No irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such irregularity at the hands of any other person may institute a suit in a Civil Court against him for compensation, or (if such other person is the purchaser) for the recovery of the specific property and for compensation in default of such recovery.
Rule 25AW Negotiable instruments and shares in a corporation
Not with standing anything contained in this Part, where the property to be sold is a negotiable instrument or a share in a corporation the Tax Recovery Officer may, instead of selling it by public auction, sell such instrument or share through a broker.
Rule 25AX Order for payment of coin or currency notes to the Tax Recovery Officer
Where the property attached or distrained is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment or distraint direct that such coin or notes, or a part thereof sufficient to satisfy the certificate, be paid over to the Luxury Tax Officer.
Attachment and sale of immovable property
Rule 25AY Attachment
Attachment of the immovable property of the defaulter shall be made by an order in Form 48 prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge.
Rule 25AZ Service of notice of attachment.
A copy of the order of attachment shall be served on the defaulter.
Rule 25BA Proclamation of attachment
The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer.
Rule 25BB Attachment to relate back from the date of service of notice
Where any immovable property is attached under this part, the attachment shall relate back to, and take effect from, the date on which the notice to pay the arrears, issued under this part was served upon the defaulter.
Rule 25BC.
Sale and proclamation of sale
(1) The Tax Recovery Officer may direct that any immovable property which has been attached or such portion thereof as may seem necessary to satisfy the certificate, shall be sold.
(2) Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation in Form 47 of the intended sale to be made in the language of the district.
Rule 25BD Contents of proclamation
A proclamation of sale of immovable property shall be drawn after notice to the defaulter, and shall state the time and place of sale and shall specify, as fairly and accurately as possible.
(a) the property to be sold;
(b) the revenue, if any, assessed upon the property or any part thereof;
(c) the amount for the recovery of which the sale is ordered; and
(d) any other thing which the Tax Recovery Officer considers it material for a purchaser to know, in order to judge the nature and value of property.
Rule 25BE Mode of making proclamation
(1) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode, and a copy of proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the office of the Tax Recovery Officer.
(2) Where the Tax Recovery Officer so directs, such proclamation shall also be published in the Official Gazette or in a local newspaper, or in both; and the cost of such publication shall be deemed to be costs of the sale.
(3) Where the property is divided into lots of the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be given.
Rule 25BF Time of sale
No sale of immovable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which a copy of the proclamation of sale has been affixed on the property or in the office of the Tax Recovery Officer, whichever is later.
Rule 25BG Sale to be by auction
The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer.
Rule 25BH Deposit by purchaser and resale in default
(1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money, to the Tax Recovery Officer and in default of such deposit, the property shall forthwith be resold.
(2) The full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the Fifteenth day from the date of the sale of the property.
Rule 25BI Procedure in default of payment
In default of payment within the period mentioned in the preceding rule, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government and the property shall be resold and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold.
Rule 25BJ Authority to bid
All persons bidding at the sale shall be required to declare if they are bidding on their own behalf or on behalf of their principals. In the latter case, they shall be required to deposit their authority, and in default their bids shall be rejected.
Rule 25BK Application to set aside sale of immovable property on deposit
(2) Where a person makes an application under Rule 25 - BL, for setting aside the sale of his immovable property, he shall not, unless he withdraws application, be entitled to make or prosecute an application under this Rule.
Rule 25BL Application to set aside sale of immovable property on ground of non-service of notice or irregularity
Where immovable property has been sold in execution of a certificate, the Luxury Tax Officer, the defaulter, or any person whose interests are affected by the sale, may, at any time within Thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Fart or on the ground of a material irregularity in publishing or conducting the sale:
Rule 25BM Setting aside sale where defaulter has no saleable interest
At any time with in Thirty days of the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the defaulter had no saleable interest in the property sold.
Rule 25BN Confirmation of sale
(1) Where no application is made for setting aside the sale under the foregoing Rules or where such an application is made and disallowed by the Tax Recovery Officer, the Tax Recovery Officer shall (if the full amount of the purchase money has been paid) make an order confirming the sale; and thereupon the sale shall become absolute.
Rule 25BO Return of purchase money in certain cases
When a sale of immovable property is set aside, any money paid or deposited by the purchaser on account of the purchase, together with the penalty, if any, deposited for payment to the purchaser, and such interest as the Tax Recovery Officer may allow, shall be paid to the purchaser.
Rule 25BP Sale certificate
(1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate in Form 49 specifying the property sold, and the name of the person who at the time of sale is declared to be the purchaser,
(2) Such Certificate shall state the date on which the sale became absolute.
Rule 25BQ Postponement of sale to enable defaulter to raise amount due under certificate
(1) Where an order for the sale of immovable property has been made, if the defaulter can satisfy the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease or private sale of such property, or some part thereof, or of any other immovable property of the defaulter, the Tax Recovery Officer may, on his application, postpone the sale of the property comprised in the order for sale, on such terms and for such period as he thinks proper, to enable him to raise the amount.
Rule 25BR Fresh proclamation before resale
Every resale of immovable property, in default of payment of the purchase money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period herein before provided for the sale.
Rule 25BS Bid of co-sharer to have preference
When the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum of such property or for any lot, the bid shall be deemed to be the bid of the co-sharer.
Rule 25BT Power to take evidence
Every Tax Recovery Officer or other acting under this Part shall have the powers of Civil Court while trying a suit for the purpose of receiving evidence administering oaths, enforcing the attendance of witness and compelling the production of documents.
Rule 25BU Appeals
(2) Every appeal under this Rule must be presented within Thirty days from the date of the order appealed against.
(3) Pending the decision of any appeal, execution of the certificate may be stayed if the Appellate Authority so directs, but not otherwise.
Rule 25BV Review
Any order passed under this Part may, after notice to all persons interested be reviewed by the officer who made the order, or by his successor-in-office, on account of any mistake apparent from the record.
Rule 25BW Recovery from surety
Where any person has under this Part become surety for the amount due by the defaulter, he may be proceeded against under this Part as if he were the defaulter.
Rule 25BX Saving regarding charge
Nothing in this Part shall affect any provision of the Act where under the tax is a first charge upon any asset]
APPENDIX 1 Application for grant of Certificate of Registration
FORM
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
[See Rule Rule 2B(1)]
FORM 1
[See Rule 2-B (l) ]
Application for grant of Certificate of Registration
To
Luxury Tax Officer,
I,......son/daughter/wife/husband/etc., of......on behalf of the proprietor/stockist whose particulars are given below, hereby apply for registration under Section 4-A of the Karnataka Tax on Luxuries Act, 1979.
1. Name of the proprietor/stockist.
2. Name & style of business.
3. Complete addresses with telephone No.
Address Tel. No. (a) Principal place of business. (b) Additional places of business.(i)............(ii)............(iii)...........
4. Status of business (proprietary partnership / Pvt. Ltd. Co. / Public Ltd. Co. / etc.).
5. Name, address and status of the person signing this application.
6. Date of commencement of business.
7. Description of luxuries dealt in.
8. Estimated turnover of stock of luxuries in the year in which this application is submitted.
9. Nature of business in luxuries-manufacture / processing/import, etc.
10. Name/s and address / es of proprietor, partners, directors, as applicable,
Sl. No. Name ofProprietor/partner/director etc. Status Male / FemaleM/F Age Completeaddress andTel. No. Signature (1) (2) (3) (4) (5) (6) (7)
11. If registered under KST Act, 1957, KST Registration Certificate No.
12. Amount of Registration fee paid with No. and date of challan / office receipt / treasury receipt/cheque/demand draft.
DECLARATION
I,........son/daughter/wife/husband/of......hereby declare that to the best of my knowledge and belief, the particulars furnished in this application as above are true and correct.
Place:
Signature:
Date:
Name:
Status:
For Official use by the Luxury Tax Officer.
1. Date of receipt of application.
2. Date of issue of registration certificate, with registration certificate number.
Place:
Signature:
Date:
Name of Luxury Tax Officer.
Designation:
Official Seal:
APPENDIX 1A Certificate of Registration
FORM
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
[See Rule 2B(3)]
FORM 1A
[See Rule 2-B(3)]
Certificate of Registration
This certificate of registration is granted to proprietor/stockist on conditions for compliance and for period of validity, specified here under:
1. Name and style of business.
2. Name of proprietor / partner/director / etc.
3. Status of business (proprietary/partnership / Public Ltd. Co./Pvt Ltd. Co./etc.).
4. Address of business premises;
Address Tel. No. (a) Principal place of business (b) Additional places of business, in the State.(i) ........(ii) ........(iii) ........
5. Registration Certificate No.
6. Date from which registration certificate is valid.
Place:
Signature:
Date:
Name of Luxury Tax Officer.
Designation:
Official Seal:
Conditions for compliance by proprietor/stockist
1. This registration certificate should be exhibited at a conspicuous place in the principal place of business and copies thereof, in conspicuous places in all the additional place of business.
2. True and complete accounts in respect of the business carried on should be maintained at the principal place of business. Subsidiary books of accounts should be maintained at all the additional places of business.
3. All facilities should be allowed to officers empowered to inspect and search the business premises at all reasonable times in regard to checking of stocks, verification of books of accounts and supporting documents, including computer hardwares and softwares.
4. Prescribed statements and returns should be submitted within specified time limits.
5. The registration certificate should not be transferred or sold.
6. Amendments and corrections, unless attested by concerned Luxury Tax Officer, under sea] of office, shall be void.
7. Registered proprietor/stockist shall be responsible for all the acts of his Manager/ agent / employees.
APPENDIX 1BH Basic information of Accommodation and Tariff
FORM
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
[See Rule 3A and Rule 4]
FORM 1BH
[See Rules 3(a) and 4]
Basic information of Accommodation and Tariff
1. Name of the Hotel
2. Address of the Hotel
3. Telephone Number
4. Name of the Proprietor
5. Name of the Managing Director/Manager
6. Accommodation capacity and Tariff
Room No. of beds Tariff Type Number Single Double Double occupancy(a) Singleoccupancy (b) Suite Others Grand Total Date: SignatureNameDesignation
I, the above named Sri.................................residing at........................... do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Date:
Signature of Proprietor.
APPENDIX 1BM Basic Information on Charges form Marriage Hall
FORM11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [See Rule 3(1)(A) and Rule 4]
FORM 1BM
[See Rule 3(l)(a) and Rule (4)
Basic Information on Charges form Marriage Hall
1. Name of the Marriage Hall 2. Address of the Marriage Hall 3. Telephone Number 4. Name of the proprietor 5. Name of the Managing Director / Manager 6. Charges for Marriage Hall per day
Date:
Signature:
Name and Designation:
I, the above named Sri.............residing at.............. hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Signature of the Proprietor.
Date:
APPENDIX 2H Daily account of occupancy of rooms and collection of Tax
FORM
[See Rule 3B and Rule 4]
FORM 2H
[See Rules 3(b) and 4]
Daily account of occupancy of rooms and collection of Tax (N.B. Separate entry should be made in respect of each person)
Name of the Hotel...................................................
Sl.No. Name of the Guest Age Nationality Name or No. of the Room occupied Rate of charges for accommodation for residence per day [per room] 1 2 3 4 5 6
Arrival Date & Time Depar ture Date & Time Period of stay of each guest Total amount of charges for accommodation for residence Charges paid by guest in Foreign Currency or Indian Currency 7 8 9 10 11
No. guests who occupied the room or accommodation in hotel (a) No. and date of bill(b) No. and date of cash memo Amount of Luxury Tax collected Remarks 12 13 14 15
Dated:
Signature
Name Designation
I, the above named Sri........................residing at...................................... do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Date:
Signature of the Proprietor
APPENDIX 2M Daily Account of Occupancy of Marriage Hall
FORM
22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997.
[See Rule 3(1)(BB) and Rule 4]
FORM 2M
[See Rules 3(1) (bb) and Rule 4]
Daily Account of Occupancy of Marriage Hall Name of the Marriage Hall...........
1. Sl. No.
2. Name of the Occupant
3. Date of Arrival/time
4. Departure Date/time
5. Period of occupancy
6. Total amount of charges for Marriage Hall
7. Number and Date of bill
8. Amount of Luxury Tax collected
9. Remarks
Date:
Signature,
Name and Designation:
I, the above named Sri.............residing at..............do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Signature of the Proprietor.
Date:
APPENDIX 2AP Monthly Statement of Tax
FORM
[See Rule 4A]
FORM
2AP
[See Rule 4-A]
Monthly Statement of Tax
1. Month and Year 2. Registration Certificate No. under Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriatge Halls) Act, 1979 3. Name and full address of the proprietor 4. Style of business 5. Tax payable for the month 6. Tax paid (Challan No. and date to be furnished) 7. Balance due / excess paid
I,.............do solemnly declare that to the best of my knowledge and belief the information furnished in the above statement is true and complete, and that it relates to the month covering the period from........to.......
Place:
Signature of the Proprietor.
Date:
APPENDIX 2AS Statement of monthly turnover of stock of luxuries and tax payable by stockist
FORM
[See Rule 4A]11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
FORM 2AS
[See Rule 4-A]
Statement of monthly turnover of stock of luxuries and tax payable by stockist
1. Month and Year
2. Name and Address of stockist
3. Registration Certificate No. (a) KTL Act, 1979 (b) KST Act, 1957
4. Turnover of stock of luxuries..... Rs.
5. LESS: Exemptions and Deductions of turnovers of stock of luxuries
(i) despatched to places outside the state Rs.
(ii) on which luxury tax already paid Rs.
(iii) on which tax under KTEG Act, 1979 already paid Rs.
(iv) others - stock - returns and stocks destroyed Rs.
Sub-Total: Rs.
6. Turnover of stock of luxuries liable to tax (col, 4 minus 5) Rs.
7. Tax payable Rs.
8. Tax collected Rs.
9. Tax paid (Bank draft / Crossed cheque / challan to be enclosed Receipt No. and date to be furnished) Rs.
10. Balance due / excess paid Rs.
DECLARATION
I,.......do hereby solemnly declare that to the best of my knowledge and belief the information furnished in the above return is true and complete and that it relates to the month....., year
Place:
Signature:
Date:
Name Proprietor / Partner / Manager/Director.
APPENDIX 3H FORM 3H
FORM
[See Rule 4]
FORM 3H
[See Rule 4]
[Annual]
abstract of Collection and Remittance of Luxury Tax Name of the Hotel ....................................
Month Total No. of guests Total charges recovered for accommodation for residence Totalcharges received for luxuries under Section 3-B Total Luxury Tax collected Luxury Tax paid to Govt. Remarks Amount Challan No.& Date Balance 1 2 3 3-A 4 5(a) 5(b) S(c) 6
Dated:
Signature
Name
Designation
I, the above named Sri.................... residing at.......... do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Date:
Signature of the Proprietor.
APPENDIX 2(3M) Yearly Abstract of Collection and Remittance of Luxury Tax
FORM
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
(See Rule 3(1)(C) and Rule 4)
FORM 3M
(See Rule 3 (1) (c) and Rule 4)
Yearly Abstract of Collection and Remittance of Luxury Tax Name of the Marriage Hall .................
1. Month 2. Total No. of day occupies 3. Total charges recovered for marriage hall 4. Total luxury tax collected Luxury Tax Paid to Government 5(a) Amount 5 (b) Challan No. and date 5(c) Balance 6 Remarks
Date:
Signature
Name and
Designation:
I, the above named Sri.............residing at..............do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Signature of the Proprietor.
APPENDIX 3S Annual return of turnover of stock of Luxuries and tax payable by stockist
(7)
(8)
(9)
1.
2.
3.
4.
5.
PART - B Details of Stock of Luxuries in respect of which luxury tax already paid
SI. No.
Description of Luxuries
Quantity
Turnover
Amount of luxury paid
If luxury tax paid by stockist filing this statement - details thereof viz.. cheque /draff treasury receipt No. and date
If luxury tax payable by other stockist, enclose declaration in Form -XII mentioning name and address of stockists by whom issued / furnish relevant details
(1)
(2)
(3)
(4)
(5)
(6)
(7)
1.
2.
3.
4.
5.
PART-C
Details of stock of luxuries in respect of which tax under KTEG Act, 1979 already paid
SI. No.
Description of luxuries
Quantity
Turnover
If Entry Tax paid by stockist filing this statement, details thereof viz., cheque / draft / Treasury receipt No. and date
If Entry Tax payable by other stockists enclosed declaration in Form - 40 mentioning name and addresses of stockists by whom issued / furnish relevant details
(1)
(2)
(3)
(4)
(5)
(6)
1.
2.
3.
4.
5.
Signature.......
APPENDIX 4H Monthly Abstract of Collection and Remittance of Luxury Tax
FORM
[See Rule 3(1)(C)]
FORM 4H
[See Rule 3 (l) (c) ]
Monthly Abstract of Collection and Remittance of Luxury Tax Name of the Hotel .................
1. Month 2. Total No. of guests 3. Total charges recovered for accommodation for residence 4. Total luxury tax collected Luxury Tax Paid to Government 5(a) Amount 5 (b) Challan No. and date 5(c) Balance 6 Remarks
Date:
Signature
Name and
Designation:
I, the above named Sri.............residing at..............do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place:
Signature of the Proprietor.
APPENDIX 4M Monthly Abstract of Collection and Remittance of Luxury Tax Name of the Marriage Hall .................
FORM
[See Rule 3(1)(C)]
FORM 4M
[See Rule 3(1)(c)]
Monthly Abstract of Collection and Remittance of Luxury Tax Name of the Marriage Hall .................
1. Month 2. Total No. of days occupied 3. Total charges received for marriage hall 4. Total luxury tax collected Luxury Tax Paid to Government 5 (a) Amount 5 (b) Challan No. and date 5 (c) Balance 6 Remarks
Date :
Signature
Name and
Designation:
I, the above named Sri.............residing at..............do hereby solemnly affirm and say that the contents of the above return are true according to the best of my information and belief.
Place :
Signature of the Proprietor.
Date :
APPENDIX 4N Monthly Abstract of Collection and Remittance of Luxury Tax Name of the Marriage Hall .................
APPENDIX 5 Form of Order of Assessment
FORM
[See Rule 6(4)]
FORM 5
[See Rule 6(4)]
Form of Order of Assessment
ORDER No.
Office of the...................
Whereas Sri................................... (Name of) Proprietor of the [hotel or marriage hall] known as ..................... and situated at ....................................... address .......................... has submitted / failed to submit the return in respect of the Luxury Tax which he is liable to pay under Section 3, [3-B or 3-C] of the Karnataka Tax on Luxuries [(x x x x x)] Act, 1979.
And whereas in order to verify the correctness of the return and the luxury tax recovered by the said proprietor, a notice for the production of bound registers and other documents was issued to him, and the notice has been duly served upon him on....................with a direction to produce the documents within the time specified in the notice.
And whereas ................... (Name), the Proprietor / his agent has submitted / failed to produce the documents aforesaid within the time specified in the notice.
(Here, state grounds, if any, for assessments)
Now, therefore, I, Sri.......................... (being the Officer appointed under clause (3) of Section 2 of the said Act to exercise the powers of the [Luxury Tax Officer] under the said Act), in exercise of the powers vested in me by Section 6 of the Act read with Rule 6 of the Karnataka Tax on Luxuries [(x x x x x)] Rules, 1979, do hereby make this assessment order on the basis of the return, and the registers and other documents produced before me / to the best of my Judgment, assessing the luxury tax at Rs...........for the period from ................to...........
The amount of the luxury tax so assessed should be paid into the Government Treasury or Reserve Bank of India within a period of ten days from the date of receipt of this order.
SEAL:
Signature
Name
Date:
Designation
Strike out whichever is not necessary.
To
Sri,
Proprietor
APPENDIX 6 FORM 6
FORM
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No.
FD 54 CSL 79, dated 31-5-1979.
[See Rule 5B(3) and Rule 6(4)]
FORM 6
See Rules 5-B(3) and 6(4)
Regn.
Certificate No.
Office of the Luxury Tax Officer,
under KTL Act, 1979:
.... Circle,..... under KST Act, 1957:
Dated
To
(Name and address of the proprietor / stockist)
Notice
(Notice of demand pursuant to provisional assessment / final assessment)
Take notice that in respect of the provisional assessment/s completed or the month / s of......(month).....(year) / in respect of the final Asessment completed for the year 1st April......to 31st March......... under provisions of the Karnataka Tax on Luxuries Act, 1979, an amount of Rs......towards Luxury Tax / penalty is still payable by you as per details below:
Tax Penalty Total
Rs. Rs.
Rs.
1. As per provisional assessment
2. As per final assessment
3. Amount paid by you
4. Balance amount payable
Consequently, this notice is hereby issued requiring you to make payment of the balance amount of tax/penalty as above, within ten/twenty one days from the date of its receipt, failing which the said
Place:
Signature:
Date:
Name:
Designation:
Seal:
Mode of payment:
1. Tax/penalty demanded in this notice may be paid by remittance to Government Treasury at........place or by money order/crossed cheque / crossed demand draft in favour of the Luxury Tax Officer by whom this notice is issued.
2. Crossed cheque / crossed demand draft should be encashable at the bank situated at the place of location of the office of the Luxury Tax Officer or at the place of location of the principal place of business of the proprietor / stockist in Kamataka".
APPENDIX 6A FORM 6A
FORM11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979.
[See Rule 5B(2)]
FORM 6A
[See Rule 5-B(2)]
Regn. Certificate No.
Office of the Luxury Tax Officer, under KTL Act, 1979:
.....Circle..... under KST Act, 1957:
Dated
To
(Name and address of the proprietor/stockist).
Notice
(Notice of demand for short paid monthly tax)
Take notice that in respect of.......(month),......(year), an amount of Rs......(in words)............towards luxury tax under provisions of the Karnataka Tax on Luxuries Act, 1979 is still payable by you as per details below:
1. Amount of luxury tax payable as per the monthly statement Rs.
2. Amount of luxury tax paid Rs.
3. Balance amount of luxury tax payable Rs.
Consequently, this notice is hereby issued requiring you to make payment of the balance amount of tax as above, within ten days from the date of its receipt, failing which the said amount together with penalty will be recovered in the manner specified in sub-section (2) of Section 8 of the Act.
Place:
Signature:
Date:
Name:
Designation:
Seal:
Mode of payment:
1. Tax / penalty demanded in this notice may be paid by remittance to Government Treasury at.......place or by money order/crossed cheque / crossed demand draft in favour of the Luxury Tax Officer by whom this notice is issued.
2. Crossed cheque / crossed demand draft should be encashable at the bank situated at the place of location of the office of the Luxury Tax Officer or at the place of location of the principal place of business of the proprietor / stockist in Karnataka.
APPENDIX 6B FORM 6B
FORM
[See Rule 6(1)(C)]
FORM 6B
[See Rule 6(1) (c)]
Regn. Certificate No.
Office of the Luxury Tax Officer, under KTL Act, 1979:
.......Circle.....
under KST Act, 1957:
dated
To
(Name and address of the proprietor / stockist).
Notice
(Notice of demand for short paid annual tax)
Take notice that in respect of the year 1st April......to 31st March ........an amount of Rs.........towards luxury tax, under provisions of the Karnataka Tax on Luxuries Act, 1979, is still payable by you, as per details below:
1. Aggregate amount of luxury tax payable as per monthly statements and annual return. Rs.
2. Aggregate amount of luxury tax paid: Rs.
3. Balance amount of luxury tax still payable Rs.
Consequently, this notice is hereby issued requiring you to make payment of the balance amount of tax as above, within twenty one days from the date of its receipt, failing which the said amount together with penalty will be recovered in the manner specified in sub-section (2) of Section 8 of the said Act.
Place:
Signature:
Date:
Name:
Designation:
Seal:
Mode of payment:
1. Tax / penalty demanded in this notice may be paid by remittance to Government Treasury at.....place or by money order/crossed cheque / crossed demand draft in favour of the Luxury Tax Officer by whom the notice is issued.
2. Crossed cheque / crossed demand draft should be encashable at the bank situated at the place of location of the office of the Luxury Tax Officer or at the place of location of the principal place of business of the proprietor / stockist in Karnataka.
APPENDIX 6C FORM 6C
FORM
[See Rule 6(4)]
FORM 6C
[See Rule 6(4)]
Regn.
Certificate No.
Office of the Luxury Tax Officer,
under KTL Act, 1979:
.......Circle......
under KST Act, 1957:
dated
To
(Name and address of the proprietor / stockist)
Notice
(Notice of final assessment and refund)
Take notice that tax paid by you for the year 1st April......to 31st March......is in excess by the amount of Rs........over the amount of tax levied in the assessment order for the said year, as per details below:
1. Amount of tax levied in the assessment order Rs.
2. Amount of luxury tax paid Rs.
3. Payment in excess of the tax levied Rs.
The amount of Rs......paid by you in excess as stated above is hereby refunded/adjusted towards........due for the year .... Refund payment order/refund adjustment order is enclosed herewith.
Place:
Signature:
Date:
Name:
Designation:
Seal :
APPENDIX 7 Form of Order imposing penalty under Section 7
FORM
[See Rule 7]
FORM VII
[See Rule 7]
Form of Order imposing penalty under Section 7
ORDER OF PENALTY
Order No.
Office of the Date
Whereas it has been noticed that Sri.............................Proprietor [or stockist] of the [place of business] known as ................... (Name and address of [place of business]) has contravened the provisions of sub-section (a)/(b)/(c)/(d) of Section 7 in respect of the period............ And I am convinced that there was no sufficient cause for the above said contravention.
Now, therefore, I, Sri...................... [Luxury Tax Officer] (Officer appointed under clause (3) of Section 2 of the Karnataka Tax on Luxuries [x x x x] Act, 1979) to exercise the powers of the [Luxury Tax Officer] under the Act, do hereby, in exercise of the powers contained in Section 7 of the said Act, direct that the said proprietor [or stockist] shall pay to Government an amount of Rs................. (in words) ..................as penalty for failure to comply with requirements cited above of the said Act within a period of ten days from the date of receipt of this order.
(Seal)
Signature
Name
Date............
Designation
To
Sri
Proprietor or stockist
APPENDIX 8A Refund Payment Order
FORM22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997. [See Rule 6(4) and Rule 8(1)]
FORM 8A
[See Rules 6(4) and 8(1)]
Refund Payment Order
Book No.Voucher No. Book No.Voucher No. Refunds Counterfoil order for the refund of tax/fees under the Karnataka Tax on Luxuries Act, 1979 Refunds Order for the refund of tax/fees under the Karnataka Tax on Luxuries Act, 1979 (Payable at the Government Treasury within three months of the date of issue) Refund payable to ...... To the Treasury Officer, Registration Certificate No. Date of Order directing refund 1. Certified that with reference to the assessment records of ....... bearing Registration Certificate No ...... for the period from ...... to ..... a refund of Rs ..... is due to ......... Amount of Refund 2. Certified that the amount of tax/fees concerning which this refund is allowed has been duly credited to the Government Treasury. 3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment under my signature. Number in collection register showing the collection of amount regarding which refund is made. 4. Please pay to ........ the sum of Rs... .................(in figures) (Rupees.......(in words) (Signed).......Designation......Signature of the recipient of the Voucher Date..........(Signed).........Designation......... Date of encashment in the Government Treasury Date of encashment in the Government Treasury Date........Place.......Pay rupees......only The......19 ...Treasury Officer. Received Payment. Claimant's Signature. Receiving Officer." Date........Place.......
APPENDIX 8B Interest payment Order
FORM11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. [See Rule 8(2)]
FORM 8B
[See Rule 8(2)]
Interest payment Order
Book No. Interest Voucher No. Book No. Interest Voucher No. (1) (2) (3) (4)
Counterfoil order for the payment of interestunder the Karnataka Tax on LuxuriesAct, 1979. Order for the payment of Interest under the Karnataka Tax on Luxuries Tax Act, 1979 (payable at the Government Treasury within three months of the date of issue). To: the Treasury Officer Interest payable to ....... Registration Certificate No.Date of order directing payment of interest (1) Certified that with reference to the assessment records of .......... bearing Registration Certificate No ........ for the period from ..... to ..... an interest of Rs ........ is due to ....... vide order No .............. and date ......... of the (office) ............... communicated to me on ....... Head of Account. 0045-00-105 Luxury Tax 01 Collection charges 03 Other expenditureAmount of Interest (2) Certified that the amount of interest of Rs ......... is calculated at the rate of twelve per cent (12%) per annum for the period from ....... to ....... on the refund amount of Rs ...... (3) Certified that no interest payment order regarding the sum for the period now in question has previously been granted. (4) Please pay to ........ the sum of Rs...........(in figures) ..... (in words). (Signed) ...... Designation ........ Signature of the recipient of the Voucher Date of encashment in the Government Treasury Place: Date ......... Date ........Signed ..........(Designation) Date of encashment in the Government Treasury Date .......... Place ........ Pay Rupees .......... Only Treasury Officer Received Payment Officer Claimant's Signature ........ Receiving Officer."
APPENDIX 8C Refund Adjustment Order
FORM[See Rule 6(4) and Rule 8(1)]
FORM 8C
[See Rules 6(4) and 8(1)]
Refund Adjustment Order
Registration Certificate No....................................
Demand Register Folio No....................................
To
1. Certified that with reference to the assessment records of (Name)......bearing Registration Certificate Number.......for the period from ........to.....a refund of Rs................is due.
2. Certified that the tax concerning which this refund is allowed has been credited to the Treasury.
3. Certified that no refund order regarding the sum in question has previously been granted and this order of refund has been entered in the original file of assessment under my signature.
4. This refund is adjusted towards the amount of.........due from the said refunded for the period from.......to......
Signature
Designation
Seal
Place
Date
APPENDIX 8D Interest Adjustment Order
FORM[See Rule 8(2)]
FORM
8D
[See Rule 8(2)]
Interest
Adjustment Order
Registration Certificate No....................................
Demand Register Folio No.....................................
To
1. Certified that with reference to the assessment records of........ bearing Registration Certificate Number........for the period from...........to.....interest of Rs.......is due vide order No......and date.......of the (office)........communicated to me on.......
2. Certified that the amount of interest of Rs.....is calculated at the rate of twelve per cent per annum for the period from.....to.......on the refund amount of Rs.........
3. Certified that no interest payment order regarding the sum and for the period now in question has previously been granted.
4. This payment of interest is adjusted towards the amount of....... due from the said proprietor / stockist for the period from........to.....
Place:
Date:
Signature
Designation
Seal
APPENDIX 9 FORM 9
FORM[See Rule 16(1)(2)]
FORM 9
[See Rule 16(l)(ii)]
Challan of Luxury Tax under [Sections 3, 3-B and 3-C] of the Karnataka Tax on Luxuries [(x x x x x)]Act, 1979.
Head of Account:
Challan of Luxury tax/penalty paid into the...............
Treasury / Sub-Treasury for the month (s) of.................
Reserve Bank of India
Name of the [hotel or marriage hall].
Payment on account of Amount
(in figures)
Rs.
Ps.
By whom tendered :-................
(a) Luxury tax with reference to return / order No.
Name and address of the Proprietor (b) Penalty with reference to on whose behalf the amount of luxury order No. tax for the month(s) of..................... Date is paid.
Total
Rupees (in words)..............
Date:
Place:
Signature of the Proprietor/ Person making payment on behalf of the Proprietor
(For use in Treasury)
1. Received payment of Rs. (Rupees........................) from.............................
2. Date of entry.................
Challan No.
Treasurer Accountant Treasury Officer
Agent or Manager
APPENDIX 10 Receipt for payment of money in cash
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979. FORM[See Rule 16(2)]
FORM
10
[See Rule 16(2)]
Receipt for payment of money in cash
Place: Original/Duplicate
Date: Receipt
No....
Received from....................the sum of Rs..............(in words).................. as noted below.
Rs. Ps.
1. Luxury Tax for the period
2. Composition Money
3. Penalty
4. Miscellaneous
Total
Deputy Commissioner
I have paid Rs............ (in words).........to.......and obtained a receipt for the amount.
Date:
Signature of the Payee
APPENDIX 11 Declaration regarding the person (s) authorised to sign returns / documents
FORM[See Rule 17]
22. The brackets and words "(Hotels, Lodging Houses and Marriage Halls)" omitted by Notification No. FD 4 CLT 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997.
FORM 11
[See Rule 17]
Declaration regarding the person (s) authorised to sign returns /documents
I / We,.............................of M/s........................(name of the [(x x x x x)] and having more than one [Hotel or Marriage Hall] in the State of Karnataka, namely ............................................. and liable to pay tax under the Karnataka Tax on Luxuries [(x x x x x)] Act, 1979 do hereby declare that the following person(s) namely..................................... whose signature (s) are appended herein and identified by me/us and who is / are......................... of the above hotel shall be person(s) authorized to sign the returns, statements, applications etc., under the Act or rules on behalf of the aforesaid [hotel or marriage hall].
Sl No. Name Status Signature 1. 2. 3.
Place
....................
Date......................
Signature of the declarant......................
Status of the declarant.............................
APPENDIX 12 Declaration as to tax paid / payable on luxuries
FORM [See Rule 5A]
11. Published in the Karnataka Gazette, Extraordinary, dated 1-6-1979 vide Notification No. FD 54 CSL 79, dated 31-5-1979.
FORM 12
[See Rule 5-A]
Declaration as to tax paid / payable on luxuries
1. Name and address of the registered stockist.
2. Registration Certificate No.
(a) under KTL Act, 1979
(b) under KST Act, 1957
3. Luxury Tax Officer of the stockist.
4. Description of luxuries dealt in.
5. Name and status of person signing this declaration.
6. Turnover of stock of luxuries in respect of which deduction / exemption from tax is claimed Sl. No. Description of Luxuries Quantity Turnover of stock of luxuries (1) (2) (3) (4) Declaration
I hereby declare that in respect of above detailed turnover of stock of luxuries.
(a) Luxury Tax has been paid or has become payable by me / us.
(b) Luxury
Tax has been paid or has become payable by other stockist (name, address and R.C. No. of the stockist) .............................................
(c) Entry Tax under KTEG Act, 1979 has been paid or has become payable by me /us.
Place:
Signature:
Date:
Seal of the Stockist.
APPENDIX 13 Office of the Luxury Tax Officer
FORM[See Rule 6(3)(1)]
FORM
13
[See Rule 6 (3) (i)]
Office of the Luxury Tax Officer .......................Circle ............dated............
Proposition Notice
(If annual return not filed)
To
Registration Certificate No.
Whereas being liable to pay tax under the Karnataka Tax on Luxuries Act, 1979, you have failed to submit the return in Form.......for the period.........within the time prescribed under Rule 6. I, therefore, propose to determine and assess the tax payable by you to the best of my judgment under sub-section (3) of Section 6. (Details overleaf).
You are hereby given an opportunity of being heard. Accordingly, you are required to attend in person or by a legal practitioner or by an agent authorised in writing at (place).......at (time)......on (date).......... and to show cause why you should not be assessed to tax and penalty for the said period.
You may produce or cause to be produced your account books and other documents and file the return for scrutiny and consideration while making the assessment.
Signature.................
Designation..............
Seal.........................
Place......................
Date........................
APPENDIX 13A Office of the Luxury Tax Officer
FORM[See Rule 6(3)(2)]
FORM 13A [See Rule 6(3)(ii) ]
Office of the Luxury Tax Officer
.......................Circle
............dated............
Registration Certificate No............
Proposition Notice
(Where Annual return filed)
To
Whereas I am of the opinion that the return in Form......for the year ended.......submitted by you is incorrect and incomplete, I propose to determine the tax payable for the said period to the best of my judgment as Rs............ The reasons for non-acceptance of the return and the basis of the proposed assessment are furnished overleaf. You are hereby called upon to show cause against the proposed assessment, adducing evidences, if any, (either in person or through a legal practitioner or an agent authorised in writing) at............a.m. / p.m. on...........at my office/camp at.............failing which it will be presumed that you have no objections to the proposed assessment and orders as deemed fit will be passed
Signature........................
Name.............................
Designation.....................
Seal.........................
Place.............
Date...........
APPENDIX 14 FORM 14
FORM
[See Rule 25A]
FORM
14
[See Rule 25-A]
Summons to Appear and / or to produce documents
To
Whereas your attendance is necessary to give evidence / whereas the following documents (here describe the document in sufficient detail to facilitate their identification with reasonable certainty) are required with reference to an inquiry under the Karnataka Tax on Luxuries Act, 1979 (here enter briefly the subject of the inquiry) pending before me, you are hereby summoned to appear in person / to produce or cause to be produced the said documents before me on the.......date of......at....... ........a.m. / p.m. at (place)......and not to depart thence until permitted by me,*
Given under my hand and seal this........day of........ These words should be omitted where the summons is for the production of documents only.
Signature........................
Name..........................
Designation......................
Seal.............................
Place..........................
Date.........................
APPENDIX 14A Notice calling for accounts and documents
FORMS[See Rule 18]
FORM
14A
[See Rule 18]
Notice calling for accounts and documents
1. Whereas, I desire t.
(a) ascertain whether you are liable to registration;
(b) satisfy that the returns submitted by you in respect of the year.....is correct and complete;
(c) satisfy that the accounts maintained by you in respect of the year.....are true and complete.
2. Whereas, you are reliable to submit return under sub-section (1) of Section 5 and you have failed to furnish the said return in respect of the year......
3. You are hereby requested to appear in person before me / or arrange to represent you before me by a legal practitioner or a duly authorised accountant or sales tax practitioner at......(place), at .... .(time).......on......(date)......and to produce the following books of accounts and documents before me.
(a) All your account books, vouchers, bills, declarations, way bills and delivery notes relating to production, receipts, stocks, deliveries, despatches of luxuries (applicable to stockist).
(b) All your books of accounts, vouchers, bills, etc., relating to occupation of lodging accommodation, luxuries provided, tariff therefor and collection of luxury tax.
(applicable to proprietor).
(c) Any other documents containing information relating to your business.
You are also informed that failure to comply with the terms of this notice is an offence.
Place :
Signature
Date :
Name
Designation :
Official Seal :
APPENDIX 15 Form of Appeal against an order of assessment under Section 6 and Section 9 of Karnataka Tax on Luxuries Act, 1979.
FORM [See Rule 10]
FORM 15
[See Rule 10]
Form of Appeal against an order of assessment under Section 6 and Section 9 of Karnataka Tax on Luxuries Act, 1979.
To
The Joint Commissioner / Commissioner, .............Division. The..........day of...........
1. Name(s) of appellant(s), Name and style of business and address.
2. Registration Certificate No.
3. Assessment Year
4. Luxury Tax Officer passing the assessment order, disputed
5. Date on which the notice of assessment was served
6. Address to which notice to be sent to the appellant
7. Relief claimed in appeal.
(a) Amount of charges for lodging / Turnover of stock of luxuries determined by the Luxury Tax Officer
(b) If Charges for lodging / turnover of stock of luxuries is disputed.
(i) Disputed charges for lodging / turnover
(ii) Tax due on the above.
(d) Any other relief claimed
8. Grounds of appeal, etc.,
(Signed) Appellant (s)
(Signed) Authorised representative, if any Verification
I/we,...............the appellant(s) named in the above appeal do hereby declare that what is stated herein is true to the best of my / our knowledge and belief.
Verified today the...............day of..........
(Signed) Appellant(s)
(Signed)
Authorised representative, if any N.B.
(1) The appeal should be accompanied by the order appealed against in original or by a certified copy thereof, unless the omission to produce such order or copy is explained to the satisfaction of the Appellate Authority and by proof of payment of the tax and penalty not disputed in the appeal.
(2) The appeal should be written in English and should set forth concisely and under distinct heads the grounds of appeal (without any argument or narrative) and such grounds should be numbered consecutively.
APPENDIX 16 FORM 16
FORM[See Rule 10A(1)]
FORM 16 [See Rule 10-A(1)]
Form of Appeal Memorandum to the Appellate Tribunal, under Section 11 of the Karnataka Tax on Luxuries Act, 1979.
Before the Karnataka Appellate Tribunal, Karnataka Number.......................of........................
Appellant(s) v Respondent
1. Place in which assessment was made.
2. Assessment year.
3. Luxury Tax Officer passing assessment order which was disputed in appeal before departmental Appellate Authority.
4. Joint Commissioner of Commercial Taxes passing the order in appeal under Section 9 or suo motu under Section 10 which is disputed.
5. Date of communication of the order now appealed against.
6. Address to which notices to be sent to the Appellant.
7. Address to which notices to be sent to the Respondent.
8. Relief claimed in appeal.
(a) Amount of charges for lodging / Turnover of stock of luxuries determined by the Luxury Tax Officer passing the assessment order disputed.
(b) Amount of charges for lodging / Turnover of stock of luxuries confirmed by the Joint Commissioner in appeal.
(c) If charges for lodging / turnover is disputed.
(i) Disputed charges for lodging / turnover
(ii) Tax due on the above.
(d) If rate of tax is disputed.
(i) Charges for lodging / Turn over involved
(ii) Amount of tax disputed
(e) Any other relief claimed
9. Grounds of appeal, etc.,
(Signed) Appellant(s) (Signed) Authorised representative, if any
Verification
I / We,............the appellant/appellants do hereby declare that what is stated above is true to the best of my / our knowledge and belief.
(Signed) Appellant(s)
(Signed) Authorised representative, if any N.B.
(1) The appeal should be in quadruplicate and should be accompanied by four copies (at least one of which should be the original or an authenticated copy) of the order appealed against and also four copies of the order of the Luxury Tax Officer.
(2) The appeal when filed by any person other than an officer empowered by the State Government under sub-section (1) of Section 11 should be accompanied by a Treasury receipt in support of having paid the fee calculated at the rate of two per cent of the disputed tax subject to a minimum of twenty rupees and a maximum of five hundred rupees. The fee should be credited in a Government Treasury to the following head of account.
Major Head - 00450
TD - Tax on commodities and Services Minor Head - 105-Luxury Tax Sub Head - 01
-Tax collections
II - Deduct
Refunds
(3) The appeal should be written in English and should set forth concisely and under distinct heads the grounds of appeal (without any argument or narrative) and such grounds should be numbered consecutively.
APPENDIX 16A Form of Memorandum of cross objections under Section 11 of the Karnataka Tax on Luxuries Act, 1979
FORM 16A [See Rule 10 - A (4) ]
Form of Memorandum of cross objections under Section 11 of the Karnataka Tax on Luxuries Act, 1979 Before the Karnataka Appellate Tribunal, Bangalore
Cross objection No.....of In appeal No......of
Appellant vs Respondent
1. Appeal No. allotted by the Tribunal to which memorandum of cross objection relates.
2. Place in which assessment was made.
3. Section under which the order appealed against was passed.
4. Assessment year in connection with which the memorandum of cross objections is preferred.
5. Date of receipt of notice of appeal filed by the appellant to the Tribunal.
6. Address to which notice to be sent to the Respondent (objector).
7. Address to which notice to be sent to the Appellant.
8. Relief claimed in the memorandum of cross objections.
9. Grounds of Cross Objections:
(Signed) (Respondent)
(Authorised representative, if any).
VERIFICATION
I,..................the respondent, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today the................day of....... Signed.
NOTE.
(1) The memorandum of objections must be in quadruplicate.
(2) The memorandum of cross objections should be written in English and should set forth concisely and under distinct heads the cross objections and should be numbered consecutively.
(3) The number and year of memorandum of cross objections wil be filled in the office of the Appellate Tribunal.
(4) The number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent is to be filled in hereby the respondent.
(5) If the space provided is found insufficient, separate enclosures may be used for the purpose.
APPENDIX 16B Form of Application for Review to the Appellate Tribunal under Section 11 of the Karnataka Tax on Luxuries Act, 1979.
FORM
FORM 16B
Form of Application for Review to the Appellate Tribunal under Section 11 of the Karnataka Tax on Luxuries Act, 1979.
Before the Karnataka Appellate Tribunal
No......................of.....................
Applicant(s) V Respondent
1. Number and date of the original order of the Appellate Tribunal now sought for review.
2. Date of communication of the order.
3. Disputed amount of charges for lodging / Disputed turnover of stock of luxuries.
4. The amount of tax disputed.
5. Findings arrived at by the Appellate Tribunal.
6. Fresh facts which were not before the Tribunal when it passed the original order, etc.
(Signed)
Applicant (s)
(Signed)
Authorised Representative, if any.
Verification
I/We,........the applicant (s) do hereby declare that what is stated above is true to the best of my / our knowledge and belief.
Verified today the...........day of........
(Signed) Applicant (s)
(Signed) Authorised Representative, if any.
APPENDIX 17 Revision Petition under Section 11 - A of the Karnataka Tax on Luxuries Act, 1979
FORM[See Rule 10C(1) ]
FORM 17
[See Rule 10 - C (1)]
Revision Petition under Section 11 - A of the Karnataka Tax on Luxuries Act, 1979
Before the High Court of Karnataka
Memorandum of Civil Revision Petition
Petitioner V Respondent
Revision Petition presented to the High Court to revise the order of the Karnataka Appellate Tribunal dated.........and passed in...........
1. Assessment year.
2. Designation of the officer whose orders were appealed against before the Appellate Tribunal.
3. Date of Communication of the order of the Appellate Tribunal.
4. Findings of the Appellate Tribunal.
(State in serial and appropriate order the relevant findings arrived at by the Tribunal).
5. Questions of law raised for decision by the High Court. (Here formulate the questions of law raised concisely etc.).
(Signed)
Petitioner(s)
(Signed)
Authorised Representative, if any.
Verification
I / We................the petitioner(s) do hereby declare that what is stated above is true to the best of my / our knowledge and belief.
Verified today the.................day of......
(Signed)
Petitioner (s)
(Signed)
Authorised Representative, if any.
APPENDIX 18 Appeal under Section 11 - B of Karnataka Tax on Luxuries Act, 1979
FORM
FORM 18
[See Rule W-B]
Appeal under Section 11 - B of Kamataka Tax on Luxuries Act, 1979
Before the High Court of Karnataka
Memorandum of Appeal
Appeal against Order No......
Appellant V Respondent
Appeal against the order of the Commissioner of commercial Taxes, dated................and passed in..........
1. Assessment year.
2. Luxury Tax Officer passing the original order.
3. State if the order was modified at any time previously by any officer subordinate to the Commissioner of Commercial axes and if so in what manner-(state the results of modification briefly).
4. Date of communication of the order of the Commissioner of Commercial Taxes.
5. Address to which notice to be sent to the Appellant.
6. Address to which notice to be sent to the Respondent.
7. Relief claimed in appeal.
(a) Amount determined by the Luxury Tax Officer towards charges for lodging / Turnover of stock of luxuries determined by the Luxury Tax Officer.
(b) Charges for lodging / Turnover of stock of luxuries as modified prior to suo motu by the commissioner of Commercial Taxes.
(c) Charges for lodging / Turnover of stock of luxuries as modified and fixed by the Commissioner of Commercial Taxes.
(d) Relief claimed.
(e) Grounds of appeal.
(i) State the facts disputed, briefly.
(ii) State the questions of law raised for decision by the High Court.
(Signed)
Appellants)
(Signed)
Authorised Representative, if any.
APPENDIX 19 Application for grant or renewal of certificate of exemption (Strike out whichever is not applicable)
FORM[See Rule 5B(4)]
FORM 19 [See Rule 5 -B (4)]
Application for grant or renewal of certificate of exemption (Strike out whichever is not applicable)
To
Luxury Tax Officer,
Particulars of the stockist submitting this application.
1. Name of the stockist and style of business.
2. Address of principal place of business.
3. Status of business.
4. Description of luxuries dealt in.
5. Name, address and status of person signing this application.
Declaration
I,..............hereby declare that in respect of the business carried on in the name and style mentioned at SI. No. I above, stocks of luxuries received and disposed of / despatched, in entirety, no liability to tax under the Karnataka Tax on Luxuries Act, 1979 is attracted.
Place:
Date:
Signature:
Name:
Status:
APPENDIX 20 FORM 20
FORM[See Rule 5B(4) ]
FORM 20
[See Rule 5 - B (4) ]
Certificate of exemption from submission of monthly statements
Below mentioned stockist is hereby exempt from submitting monthly statements or annual returns under the Karnataka Tax on Luxuries Act, 1979 and rules made there under, in respect of the year First April.....to Thirty First March,.......
1. Name of the Stockist.
2. Name and style of business.
3. Address of principal place of business premises.
4. Status of business.
5. Registration Certificate No.
Place :
Signature :
Date :
Name :
Designation :
Seal :
Renewals Date of renewal Year in respect of which renewed. Signature, name and designation of Luxury Tax Officer
APPENDIX 40 Certificate of tax, etc., due
FORM[See Rule 25D(1) ]
FORM 40
[See Rule 25 - D (1) ]
Certificate of tax, etc., due
To
The Tax
Recovery Officer,
Sir,
This is to certify that Sri........doing business in......at (place)..........is in arrears of tax / registration fee / licence fee / penalty as shown in the following table. I request you to take action to recover the said amount of Rs.......under sub-section (2)(aa) of Section 8 of the Karnataka Tax on Luxuries Act, 1979 and Part II of Karnataka Tax on Luxuries Rules, 1979.
TABLE
Year ofAssessment Date of Assessment Order Date of Service of Demand Notice Amount in arrears Whether tax, registration fee / licence fee or penalty (1) (2) (3) (4) (5) Total :
Place :
Signature:
Date :
Name:
Designation:
Seal :
APPENDIX 41 FORM 41
FORM
[See Rule 25E]
FORM 41
[See Rule 25-E]
Notice
Take notice that you have failed to pay Rs.........being the arrears of tax / licence fee / registration fee / penalty levied on you under the Karnataka Tax on Luxuries Act, 1979 and / or details of which are furnished in the following table. If the said amount is not paid within a period of fifteen days from the date of service of this notice, it shall be recovered by attachment or distraint and sale of your movable or immovable property. In addition to the said amount you will also be liable to pay the expenses involved in the attachment, distraint and / or sale of your movable or / and immovable property.
TABLE Assessment yearto which theamount ofarrearsrelate Whether the amount due is tax / licence fee / registration fee or penalty The amount in arrears (tax, licence fee, registration fee or penalty should be shown separately) Date of service of Demand Notice in respect of the amount in arrears Date on which the amount became due (1) (2) (3) (4) (5)
Place:
Signature:
Date:
Name:
Designation:
Seal:
APPENDIX 42 Warrant of distraint or attachment
FORM[See Rule 25X]
FORM 42
[See Rule 25-X]
Warrant of distraint or attachment Whereas Sri...........has failed to pay Rs.........being the tax / licence fee / registration fee / penalty, the details of which are furnished in the Table below, the movable property of the said Sri............as set forth in the Schedule hereunto annexed or which shall be found by me shall be distrained or attached and sold unless the said Sri........pays the said sum of Rs.........(in words)...........with Rs........... costs of this distraint or attachment.
TABLE Amount in arrears Whether tax / registration fee / licence fee / penalty (1) (2)
SCHEDULE
Place:
Signature:
Date:
Name:
Designation:
Seal :
APPENDIX 43 Attachment of a debt not secured by negotiable instrument / share in a corporation / movable property not in the possession of the defaulter except property in the custody of a Court.
FORM [See Rule 25AC(1)(c) ]
FORM 43
[See Rule 25-AC (1) (c)]
Attachment of a debt not secured by negotiable instrument / share in a corporation / movable property not in the possession of the defaulter except property in the custody of a Court.
To
Sir,
Whereas Sri.......has failed to pay Rs.......being the tax / licence fee / registration fee / penalty; it is ordered that said Sri.......be and is hereby prohibited and restrained until further order by me.
(i) from receiving from you the debt alleged now to be due from you to the said Sri........and that you are hereby prohibited and restrained until further order by me from making payment of the said debt or any part thereof to any person whomsoever or otherwise than to me.
(ii) from making any transfer of shares in........corporation or from receiving payment of any dividend thereon, any, you the Secretary of the said Corporation are hereby prohibited and restrained from permitting any such transfer or making any such payment.
(iii) from receiving from you the following property in your possession to which defaulter Sri...........is entitled and you are hereby prohibited and restrained until further order by me from delivering the said property to any person or persons whomsoever.
Description of property Given under my hand and seal on this........day of.....
Place:
Signature:
Date:
Name:
Designation:
Seal:
APPENDIX 44 Attachment of a Decree
FORM[See Rule 25AD(1)]
FORM 44
[See Rule 25-AD (1)]
Attachment of a Decree
To
The Munsiff /.........Judge of the Court of........
Sir,
I have the honour to inform you that the decree obtained in your Court on the day of.........by Sri.......in Suit No........of......has been attached by me in execution of a certificate issued by the Luxury Tax Officer. You are, therefore, requested to stay the execution of the decree of your Court until you receive an intimation from me that the present notice has been cancelled or until execution of the said decree is applied for by the Luxury Tax Officer, i.e. dated this..........day of..... I have the honour to be
Sir,
Your most obedient servant
Place:
Signature:
Date:
Name:
Designation:
Seal:
APPENDIX 45 Attachment of the share or interest in property
FORM [See Rule 25 AE]
FORM 45
[See Rule 25 - AE]
Attachment of the share or interest in property
To
Sri.......
Whereas you have failed to pay Rs........being the tax / licence fee / registration fee / penalty, you are hereby prohibited and restrained until further order by me from transferring the share or interest you have in the property specified below or from changing it in any way.
Description of the property Dated this.......................day of........
Signature:
Name:
Designation:
Seal:
APPENDIX 46 Prohibitory Order
FORM[See Rule 25AG]
FORM 46
[See Rule 25 - AG]
Prohibitory Order
To
Sri...........
Sir,
The Luxury Tax Officer, i.e.,.........has issued a certificate under Rule 25-D of the Karnataka Tax on Luxuries Rules, 1979, for recovery of Rs.........from Sri.......it is stated that Rs.........is due by you to said Sri......on account of............(specify how money is due and on what account).........I request that you will hold the said money subject to the further order by me.
I have the honour to be
Sir,
Your most obedient servant Dated this........day of......19........
Signature;
Name:
Designation:
Seal:
APPENDIX 47 Proclamation of sale
FORM[See Rule 25AN and Rule 25BC(2)]
FORM 47
[See Rules 25-AN and 25-BC (2)]
Proclamation of sale Name and address of the defaulter.........
Whereas an order has been made by me for the sale of the attached or distrained property specified in the Schedule below in satisfaction of the certificate issued by the Luxury Tax Officer.........under Rule 25-D of the Karnataka Tax on Luxuries Rules, 1979 for Rs.........interest thereon and costs of this execution.
The sale will be by public auction and the property shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interest of the defaulter said Sri..........and the liabilities and claims attaching to the said property so far as they have been ascertained are those specified in the Schedule against each lot.
In the absence of any order of postponement the sale will be held at...............at.......A.M. In the event, however, the entire amount due is tendered or paid before the knocking down of any lot, the sale will be stopped.
The sale will be subject to and in accordance with Part II of the Karnataka Tax on Luxuries Rules, 1979.
In the case of movable property the price of each lot shall be paid at the time of sale or as soon as after the Tax Recovery Officer directs and in default of payment the property shall forthwith be again put up and resold.
In the case of immovable property the person declared to be the purchaser shall pay immediately after such declaration twenty-five per cent of the amount of his purchase money to the Tax Recovery Officer and in default the property shall forthwith be resold. The balance purchase money shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day of the date of the sale of the property; if the fifteenth day be a Sunday or other holiday then on the first office day after the fifteenth day.
SCHEDULE No. of lots Description of the property with the name of the owner Assessment paid and nature of the interest in the property Encumbrances to which the property is liable Claims put forward (1) (2) (3) (4) (5)
Dated this.........day of........
Signature:
Name:
Designation:
Seal:
APPENDIX 48 Notice of attachment of immovable property
FORM[See Rule 25AY]
FORM 48
[See Rule 25-AY]
Notice of attachment of immovable property
PART-1
To
................(Defaulter)
Take notice that you have failed to pay the amount of Rs. . . . being the arrears of tax / licence fee / registration fee / penalty payable by you under the Provisions of Karnataka Tax on Luxuries Act, 1979 and/or within the time specified in the Recovery Notice served on you on......The immovable property mentioned in the following Table are therefore hereby attached and they will be sold for the recovery of the said amount. You are hereby prohibited from transferring or charging the said property in any way and any transfer or charge created by you shall be invalid.
TABLE SerialNo. SurveyNo. Boundaries Village Taluk District Name of the defaulter who holds the property. (1) (2) (3) (4) (5) (6) (7)
PART-II
To
The General Public.
A copy of the notice of attachment issued to Sri..........is enclosed herewith. The immovable property mentioned therein has been attached by me in exercise of the powers conferred on me by clause (aa) of sub-section (3) of Section 8 of the Karnataka Tax on Luxuries Act, 1979 and Rules made thereunder. The said owner of the property has been prohibited from transferring or charging the said property in any way. Notice is hereby given to the General Public that any transfer of or delivery of the said property or of any interest therein and any payment to the said defaulter of any debt, dividend or other moneys contrary to such attachment shall be void against all claims enforceable under the attachment.
Place:
Signature:
Date:
Name:
Designation:
Seal:
APPENDIX 49 Sale Certificate This is to certify that the following property
FORM[See Rule 25BP(1) ]
FORM 49
[See Rule 25-BP(1) ]
Sale Certificate This is to certify that the following property.
Serial No. SurveyNo. Boundaries Village Taluk and District Extent Name of the defaulter who held the land (1) (2) (3) (4) (5) (6) (7) has been sold to.........at............in public auction of the property held under Section 8(2)(aa) of the Karnataka Tax on Luxuries Act, 1979 and Rules made thereunder on.........for Rs..........and the said (purchaser) .........has been declared to be the purchaser of the said property at the time of the sale. The sale price of the said property was received on........ the sale was confirmed on.............
Place:
Signature:
Date:
Name:
Designation:
Seal: |
