Amendment of section 2

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.