State Act

3

Section 3. Levy of health cess.

THE KARNATAKA HEALTH CESS ACT, 1962

Act no. 28 of 19621962In forceKarnataka (State Act)

3. Levy of health cess.—There shall be levied and collected a health cess at the rate of 1[fifteen paise]1 in the rupee on,— (i)all items of land revenue; (ii)the items of State Revenues mentioned in Schedule A; and (iii)the items of taxes mentioned in Schedule B levied under any law for the time being in force by a local authority.