Section 3: Levy of health cess
The Karnataka Health Cess Act, 1962State Act of Karnataka · Act 28 of 1962
There shall be levied and collected a health cess at the rate of 1[fifteen paise]1 in the rupee on,—
1. Substituted by Act 33 of 1976 w.e.f. 1.4.1976.
(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.
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