.
pay a registration fee of two hundred and fifty rupees.
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).
(3)
Where, however, the proprietor
1
[xxx]
1
is already r
egistered
under the Karnataka Sales Tax Act, 1957, then, he shall not be liable to pay
the registration or renewal fee prescribed under this section.
1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
(4)
The
1
[Luxury Tax Officer]
1
may for good and suffici
ent reasons,
demand from a proprietor
2
[xxx]
2
liable to pay tax under this Act, security for
due payment of tax and on such demand the proprietor
2
[xxx]
2
shall furnish
security within eight days from the date of receipt of the order demanding
security.
1. Substituted by Act 10 of 1986
w.e.f. 31.3.1986.
2. Inserted by Act 7 of 1997
w.e.f. 1.4.1997 and
Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
(5)
The amount of security payable under sub
-
section (4) shall not
exceed an amount equivalent to one fourth o
f tax anticipated for the year
from the proprietor
1
[xxx]
1
. The
2
[Luxury Tax Officer]
2
may demand an
additional security, if he has reason to believe that the security furnished
already is inadequate.
1. Inserted by Act 7 of 1997
w.e.f. 1.4.1997 and
Omit
ted by Act 5 of 2006 w.e.f. 1.4.2006.
2. Substituted by Act 10 of 1986
w.e.f. 31.3.1986.
(6)
The security furnished shall be maintained in full unless the
1
[Luxury Tax Officer]
1
is satisfied that there are no reasons for its
continuance or until the re
gistration certificate is cancelled.]
1
1. Substituted by Act 10 of 1986
w.e.f. 31.3.1986.
1
[(7)
Where a proprietor
2
[xxx]
2
has more than one place of business,
the registration certificate shall cover all such places of business. The
Luxury Tax Off
icer shall issue copies of the registration certificates to the
proprietor or the stockist for exhibition at each of his places of business.
1.
Sub
-
sections (7) to (10) Inserted by Act 7 of 1997
w.e.f. 1.4.1997.
2.
Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
(8)
A proprietor
1
[xxx]
1
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.
1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
[1979:
KAR. ACT 22
Tax on Luxuries
685
(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
1
[xxx]
1
to whom it is granted and shall not be transferable.]
1
1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
1
[
4
-
AA. 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.]
1
1. Section 4AA Inserted by Act 5 of 2001
w.e.f. 1.4.2001.
4B.
1
[xxx]
1
1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
1
[4
-
C.
1
[xxx]
1
1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
CHAPTER IV
RETURN
,
ASSESSMENT
,
PAYMENT
,
RECOVERY AND COLLECT
ION OF TAXES
]
1
1
[5.
Returns.
-
(1) Notwithstanding anything contained in section 5A,
every
1
[proprietor
2
[xxx]
2
]
1
liable to p
ay tax under this Act shall furnish to the
assessing authority within sixty days of the expiry of the year, a return in the
prescribed from.
3
[Provided that the specified class of proprietors as may be notified
by the Commissioner shall submit the return i
n the prescribed form,
electronically through internet in the manner specified in the said
notification.]
3
1. Section 5 and 5A Substituted by Act 6 of 1995
w.e.f. 1.4.1995.
2.Omitted by Act 5 of 2006 w.e.f. 1.4.2006.
3.Inserted by Act 5 of 2010 w.e.f.1.4.
2010.
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