Spa

Five lacs PROVIDED that a proprietor, who is engaged in business of providing any luxury, other than that of accommodation in a hotel having tariff of rupees one thousand or more per room per day, and whose turnover in the previous year or in the year of commencement of the Delhi Tax on Luxuries (Amendment) Act, 2012 before the date of commencement, exceeds the threshold values specified above shall be liable for registration from the date of commencement of the aforesaid Act.