Bare ActsThe KARNATAKA HEALTH CESS ACT, 1962

Section 8

Repeal

Amendment status not verified — confirm the current text below against the official source.

Repeal. SCHEDULE A. SCHEDULE B. * * * * STATEMENT OF OBJECTS AND REASONS I Act 28 of 1962.- In accordance with the provisions of the Mysore Health Cess Act, 1951, health cess at the rate of half anna in the rupee is being levied on all items of land revenue in the area of the former State of Mysore. Provision also exists in the Act to levy the cess at a rate not exceeding one anna in the rupee on other items of revenue. In the merged areas of Bombay, Coorg, Hyderabad and Madras no health cess is being levied. Levy of this cess throughout the new State of Mysore is considered necessary to implement a programme of adequate health service to the citizens of the State and unless suitable enactment applicable to the entire State is made, no cess can be levied in the merged areas. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A, dated 27th August 1962 as No. 165 at page. 5.) II Amending Act 19 of 1968.—The Explanation to item 1 of Schedule A to the Mysore Health Cess Act, 1962 (Mysore Act 28 of 1962) and item 2 of the said Schedule relating to levy of health cess on water rate are held to be invalid in certain decisions of courts. In view of this, they are proposed to be omitted from the said Schedule. It is also proposed to clarify that the levy of health cess under item 3 of Schedule A is on cinematograph shows only. Incidentally reference to ‘naya paisa’ is proposed to be made in terms of ‘Paisa’. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A, dated 26th April 1968 as No. 698 at page. 42.) 2 III Amending Act 33 of 76.—At present, Education Cess of five paise in the Rupee and Health Cess of nine paise in the Rupee are levied on Land Revenue, Excise Duty and Property and Profession Taxes collected by the Municipalities. The said rates were fixed long ago. It is necessary to augment the revenues of the State, specially for meeting the increasing expenditure on provision of nutrition to the school-going children through mid-day meals and for a more intensive programme of construction of primary school buildings in rural areas. It is therefore proposed to amend the Karnataka Compulsory Primary Education Act, 1961, and the Karnataka Health Cess Act, 1962, to raise the rates of Education Cess and Health Cess respectively. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A, dated 30th March 1976 as No. 1743 at page 3.) * * * * 3 1[KARNATAKA]1 ACT No. 28 OF 1962 (First published in the 1[Karnataka Gazette]1 on the Twenty-fourth day of September, 1962.) THE 1[KARNATAKA]1 HEALTH CESS ACT, 1962. (Received the assent of the Governor on the Twenty-second day of September, 1962.) (As amended by Karnataka Acts 19 of 1968 & 33 of 1976.) An Act to provide for the levy of health cess on certain items of revenue in the 1[State of Karnataka]1. WHEREAS it is expedient to provide for the levy of a health cess on certain items of revenue in the 1[State of Karnataka]1; BE it enacted by the 1[Karnataka State]1 Legislature in the Thirteenth Year of the Republic of India as follows:—

Section 8 – The KARNATAKA HEALTH CESS ACT, 1962 | DailyLaw.ai