The Delhi Tax on Luxuries (Amendment) Act, 1998

Short title, extent and commencement.—(1) This Act may be called the Delhi Tax on Luxuries (Amendment) Act, 1998.

1. (2) It extends to the whole of the National Capital Territory of Delhi.
2. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint.

Amendment of section 2.—In the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10 of 1996) (hereinafter referred to as "the principal Act"), in section 2, after clause (d), the following clause shall be inserted, namely :—

1. (e) "concessional rate", in relation to a luxury provided in a hotel, means a rate lower than the normal rate fixed for such luxury by the hotelier or a rate prescribed by any Government, authority, or under law for the time being in force.

Amendment of Section 3.—Sub-section

1. (4) of section 3 of the Principal Act shall be omitted 1. Short title, extent and commencement Short title, extent and commencement—(1) This Act may be called the Delhi Tax on Luxuries (Amendment) Act, 1998.
2. (2) It extends to the whole of the National Capital Territory of Delhi.
3. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint. 2. Amendment of section 2 Amendment of section 2.—In the Delhi Tax on Luxuries Act, 1996, (hereinafter referred to as "the principal Act"),
   • (e) of section 2 shall be omitted. 3. Amendment of section 3 Amcndmenl of Section 3.—Sub-section
4. (4) of section 3 of lhe Principal Act shall be omitted