Vidhi Codex

The Delhi Tax on Luxuries (Amendment) Act, 2012

The Delhi Tax on Luxuries (Amendment) Act, 2012

Tax201253 sections

This legislation amends the law governing taxes on high-end services in the National Capital Territory of Delhi. It specifically targets luxury goods and services provided by banquets, hotels, spas, gyms, and wellness clubs. The law expands what counts as a temporary luxury or hospitality service to include detailed definitions for facilities like banquet halls and rooftop tents. By setting clear boundaries for what constitutes taxable activity, it ensures establishments charging significant fees for extra beds, high-end beauty treatments, or party space pay their fair share. Consequently, the Act helps the government collect additional revenue while promoting compliance in the hospitality, wellness, and event management sectors.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Amendment of section 2
  4. 3. Hotel accommodation with tariff Rs. 750/- per day per room or
  5. 4. Spa
  6. 5. Substitution of the word "hotel"
  7. 6. Substitution of the word "hotelier"
  8. 7. shall, within thirty days thereof, apply for registration.
  9. 8. Registration
  10. 9. proprietor] has applied to registration as provided by this Act.
  11. 10. Non-transferability of registration certificate Save as otherwise provided in section 11, a certificate of registration shall be personal to the '[proprietor] to whom it is granted and shall not be transferable.
  12. 11. Certificate of registration to continue in certain circumstance
  13. 12. Returns
  14. 13. Assessment of Tax
  15. 14. Any assessment made under this section shall be without prejudice to any penalty, or prosecution of an offence, under this Act.
  16. 15. '[proprietor.
  17. 16. Nothing in section 38 or 41 shall affect any proceeding under this section.
  18. 17. Imposition of penalty for contravening certain provisions
  19. 18. Payment of Tax
  20. 19. Rounding of the tax, etc.
  21. 20. Special powers of authorities for recovery of tax as arrear of land revenue
  22. 21. Special mode of recovery and certain recovery proceedings
  23. 22. Exemption
  24. 23. Refund of Excess Payments
  25. 24. Interest on delayed refunds
  26. 25. Power to withhold refund in certain cases
  27. 26. days from the date of the order referred to in sub-section (1) to the date of refund.
  28. 27. Government.
  29. 28. Bill or cash memorandum to be issued to customer
  30. 29. Accounts
  31. 30. other place as may be approved by the Commissioner.
  32. 31. such person.
  33. 32. Such declaration may be revised from time to time.
  34. 33. information or returns should be furnished, shall be such as may be prescribed.
  35. 34. Powers of Commissioner
  36. 35. necessary in connection with the proceedings under this Act, or for a prosecution.
  37. 36. provided by section 36 no appeal shall lie against any such assessment or order.
  38. 37. against such enhancement.
  39. 38. Revision and Review
  40. 39. Court fee on appeal and certain other applications
  41. 40. Application of sections 4, 5 and 12 of the Limitation Act
  42. 41. Rectification of mistakes
  43. 42. Offences and penalties
  44. 43. THE DELHI TAX ON LUXURIES ACT, 1996 23
  45. 44. the case justify it:
  46. 45. Investigation of offences
  47. 46. No court shall take cognizance of any case under this Act without the sanction of the Government.
  48. 47. Power to transfer proceedings
  49. 48. Appearance before any authority in proceedings
  50. 49. and thereupon such person shall cease to be disqualified.
  51. 50. XLV of 1860.
  52. 51. No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in god faith done or indented to be done under this Act or the rules made thereunder.
  53. 52. Removal of Difficulties

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