Substitution of the word "hotelier"

In the principal Act, for the word "hotelier", wherever it occurs, except in section 2, section 3 and sub-section (1) of section 8, the word "proprietor" shall be substituted.

(xii) THE DELHI TAX ON LUXURIES (AMENDMENT) ACT, 2012 NOTIFICATION No. F.12 (3)/Fin(Rev-I)/2012-13, dt. 1-8-2012 RATE OF TAX ON THE TURNOVER OF RECEIPTS OF THE PROPRIETOR LEVIABLE UNDER THE ACT In exercise of the powers conferred by sub-section (2) of section 3 of the Delhi Tax on Luxuries Act, 1996, (Delhi Act 10 of 1996), the Lieutenant Governor of National Capital Territory of Delhi, hereby notifies the rate of tax to be levied on the turnover of receipts of the proprietor in respect of luxury provided in establishments, as under:— S. No. Establishment Rate of Tax 1. Luxury provided in Banquet Hall being run and managed by DDA, MCD, NDMC and Delhi Cantonment Board Zero 2. Luxury provided in Banquet Hall other than mentioned at S. No. 1 above Three percent 3. Luxury provided in Gymnasium/Health Club Three percent 4. Luxury provided in Hotel having tariff of Rs. 750/- or above but less than Rs. 1000/- per room per day Three percent 5. Luxury provided in Spa Three percent 2. The notifications No. F. 12(6)/Fin.(T&E) /2008-09 /jsfin / 248, dated 22-6-2009 and F. 14(12)/ LA-2010 /lclaw/323, dated 10-9-2010 shall remain in force in respect of hotel having tariff of Rs. 1000/- per room per day and above. 3. This notification shall come into force with effect from 9th August, 2012.

THE DELHI TAX ON LUXURIES ACT, 1996 (Delhi Act No. 10 of 1996) [As amended by the Delhi Tax on Luxuries (Arndt.) Act, 2012 (8 of 2012), dt. 19-6-2012, zv.e.f. 9-8-2012 vide Noti. No. F. 12(1)Fin. (Rev.-D/2012-13, dt. 1-8-2012.1 An Act to provide for the levy and collection of a tax on luxuries and for matters connected therewith in the National Capital Territory of Delhi. Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Forty Seventh year of the Republic of India as follows:- 1.

Short title, extent and commencement (1) This Act may be called the Delhi Tax on Luxuries Act, 1996. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint in this behalf and different dates may be appointed for different provisions of this Act. 2. Definition In this Act, unless the context requires otherwise:—

1. (a) "appointed day" means the day appointed by the Government under sub-section (3) of section 1; 1[(aa) "banquet hall" means any premises, garden or farm house, or any part thereof where accommodation or space is provided for marriage, reception or functions related therewith, seminar, convention, banquets, party, meeting, or exhibition-cum-sale and such other hall as may be specified by the Commissioner, irrespective of the fact whether on regular or periodical or occasional basis;] 2[(b) "business" includes activity of providing any luxury and any other service in connection with, or incidental or ancillary thereto, for monetary consideration;] (c) "club" includes both an unincorporated and unincorporated association of persons, by whatever name called; (d) "Commissioner" means the person appointed to be the Commissioner of Luxury Tax for the purposes of this Act and includes an Additional Commissioner, if any, appointed under section 7; 2[(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 proprietor or lower than that fixed by any Government, authority or under law for the ti me being in force;] 1[(ea) "customer" means an individual or group or company or corporate availing any luxury; Inserted by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. Substituted, ibid. THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 2 ' s
2. (eb) "establishment" means a banquet hall or a gymnasium/health club or a hotel or a spa where luxury is provided to a customer by way of business;] (f) "Government" means the Government of National Capital Territory of Delhi; 1[(fa) "gymnasium or health club" means a premises or hall or building or place equipped for gymnastics and other physical exercising equipment(s) for providing facilities and activities such as wellness, aerobics or body building or body sculpting etc.;) (g) "establishment" includes a residential accommodation, a lodging house, an inn, a club, a resort, a farm house, a public house or a building or part of a building, where a residential accommodation is provided by way of business; 2[(h) "hotelier" means the owner of the establishment and includes the person who for the time being is in charge of the management of the establishment;] 3[(i) "luxury" means use of goods,, services, property, facilities etc. for enjoyment or comfort or pleasure or consumption by any customer extraordinary to the necessity of life, that is to say:— (i) accommodation or space provided in a banquet hall which includes air cooling, air conditioning, chairs, tables, linen, utensils and vessels, shamiyana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music, orchestra, live telecast and the like, (ii) services provided in a gymnasium or health club, which includes services of trainer or personal trainer, steam, sauna and the like, (iii) accommodation and other services provided in a hotel, the rate or charges for which, including the charges for air cooling, air condition- ing, radio, music, extra beds, television and the like, is seven hundred fifty rupees per room per day or more, whether such charges are received collectively or separately per room per day, (iv) facilitles or services provided in a spa which includes beauty treat- ment, manicure, pedicure, facial, laser treatment, massage shower, hydrotherapy, steam bath, saunas or cuisine, medispa and the like;] (j) "person" includes any company, club or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government; (k) "place of business" includes an office, or any other place which is used by a person for the purpose of his business or where he keeps his books of accounts;

1. (1) " prescribed" means the prescribed under this Act or the rules framed under this Act; 1[(lal "proprietor" means the owner of an establishment, jointly or severally and includes partners, management, trust, company, firm or anybody who is for the time being in charge of the management of the establishment;] Inserted by the Delhi Tax on Luxuries (Amdt.)-Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. Omitted, ibid. Substituted, ibid. SECTION 3 THE DELHI TAX ON LUXURIES ACT, 1996 1[(m) "receipt" means the amount of monetary consideration received or receivable by a proprietor or by his agent for any luxury provided in the establishment;] 1[(n) "registered proprietor" means a proprietor registered under section 8 of this Act;]
   • (o) "rules" means rules made under this Act; 1[(oa) "spa" means a building or part of building or space where facilities or services for beauty treatment or manicure or pedicure or facials or laser treatment or massage or shower or hydrotherapy or steam bath or saunas or cuisine or medispa or the like is provided;] 1[(p) "tax" means the tax levied or leviable on turnover of receipts of an establishment and payable under this Act including any penalty, interest, fine, composition Trioney, sum forfeited or any other charge levied or leviable under this Act;] 1[(q) "tariff" means the charges levied or leviable by a proprietor for providing any luxufy;] 1[(r) "turnover of receipts" means the aggregate of amount of valuable consideration received or receivable by a proprietor in respect of any luxury;]
   • (s) "year" means the financial year. 1[3. Incidence and levy of tax
     • (I) Subject to other provisions of this Act, every proprietor,— (a) registered under this Act; or (b) required to be registered under this Act, shall be liable to pay tax on his turnover of receipts calculated in accordance with this Act, at the time and in the manner provided in this Act. (2) There shall be levied a tax on the turnover of the receipts of a proprietor at a rate not exceeding fifteen percent to be notified by the Government from time to time and different rates may be notified for different class of luxuries: PROVIDED that, where the charges are levied otherwise than on daily basis or per room then the charges for determining the tax liability under this section shall be computed proportionately for a day and per room based on the total period of occupation of the accommodation for which the charges are made according to rules or practice of the hotel. (3) In case, in addition to the charges for providing luxury, service charges are levied and appropriated by the proprietor and not paid to the staff, then, such charges shall be deemed to be part of the turnover of receipts for the purpose of levy of tax under this Act.
2. (4) In case luxury provided in a hotel to any person (not being an employee of the proprietor) is not charged at all, or is charged at a concessional rate, nevertheless there shall be levied and collected the tax on such luxury, at the rate specified in sub-section (2), as if full charges for such luxury were paid to the proprietor. (5) The tax shall not be levied and payable in respect of turnover of receipts for supply of food, drinks and goods such as cosmetics, medicines, nutritional supplements Substituted by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.t. 9-8-2012.

4 THE DELHI TAX ONT.MURIES ACT, 1996

SECTION 6 etc. on the sale of which the proprietor is liable to pay tax under the Delhi Value Added Tax Act, 2005.

1. (6) For the purposes of this Act, tax collected separately by the proprietor shall not be considered to be part of the receipt or the turnover of receipt - sr - cif the proprietor.] 4. Liability of '[proprietor] (1) Subject to the provisions of this Act and the rules made thereunder there shall be paid by every .'[proprietor] who is liable to pay tax under this Act, the tax or taxes pay tax leviable in accordance with the provisions of this Act. (2) If a person other than the owner (including part-owner) is for the time being in charge of the business, then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax. 5. Liability of firms as 2[proprietors] Where a business is owned, managed or run by a firm, then the firm and each of the partners of the firm shall be jointly and severally liable for payment of tax: PROVIDED that, where any partner retires from the firm, he shall be liable to pay the tax, if any, remaining unpaid at the time of his retirement, and any tax due upto the date of his retirement, even if assessment of tax is made at a later date.

6. Special

provision regarding liability to pay tax including any penalty or interest in certain cases

1. (1) INktere a '[proprietor], liable to pay tax under this Act, dies, then:—
   • (a) if the business carried on by the '[proprietor] is continued after his death by his legal representative or any other person such legal representative or other person shall be liable to pay the tax due from such [proprietor] under this Act in the like manner and to the same extent as the deceased '[proprietor]; or (b) if the business carried on by the '[proprietor] is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased l [proprietor] would have been liable to Fay if he had not died, the tax due from such '[proprietor] under this Act, whether such tax has been assessed before his death but has remained unpaid or is assessed after his death. Explanation: For the purpose of this sub-section, the expression "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (V of 1908).
2. (2) Where a l [proprietor] liable to pay tax under this Act is a Hindu undivided family and the joint family property is partitioned amongst the varicnis members or group of members then each member or group of members shall be join tly and severally liable to pay the tax due from the '[proprietor] under this Act upto the time of partition whether such tax has been assessed before partition but has remained unpaid or is assessed after partition.
3. (3) Where a '[proprietor], liable to pay tax under this Act is a firm and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 5, the tax due from the firm under

1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012.

2 Substituted for "hoteliers", ibid.

SECTION 7 THE DELHI TAX ON i. UXURIES ACT, 1996 5 this Act upto the time of dissolution, whether such tax has been assessed before such dissolution but has remained unpaid or is assessed after dissolution.

1. (4) Where a '[proprietor], liable to pay tax under this Act, transfers or otherwise disposes of his business in whole or in part or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, then the '[proprietor] and the person succeeding shall jointly and severally be liable to pay the tax due from the '[proprietor] under this Act upto the time of such transfer, disposal or change, whether such tax has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
2. (5) Where a '[proprietor], liable to pay tax under this Act— (a) is the guardian of a ward on whose behalf the business is carried on, or (b) is the trustee who carries on the business under a trust of a beneficiary, then, if the guardianship or trust is terminated the ward or, as the case may be, the beneficiary shall be liable to pay the tax due from the '[proprietor] upto the time of termination of the guardianship or trust, whether such tax has been assessed before the termination of the guardianship or trust, but has remained unpaid or is assessed thereafter.
3. (6) Where a '[proprietor], liable to pay tax under this Act, is succeeded in the business by any person in the manner described in clause (a) of sub-section (1) or in sub-section (4), then such person, unless he already holds a certificate of registration, shall, within thirty days thereof, apply for registration. 7. Authorities under the Act
4. (1) (a) For carrying out the purposes of this Act, the Government shall, by notification, appoint an officer to be the Commissioner of Luxury Tax.
   • (b) To assist the Commissioner in the discharge of his functions under this Act the Government may appoint one or more officers to be Additional Commissioners of Luxury Tax, and such number of Deputy Commissioners of Luxury Tax, Assistant Commissioners of Luxury Tax and Luxury Tax Officers and such other officers with such designations as the Government may think necessary. (2) The Government may, by notification in Official Gazette. specify the powers and functions which an officer appointed under clause (b) of sub-section (1) may exercise and discharge. (3) The Commissioner shall have jurisdiction over whole of the National Capital Territory of Delhi and the other officers appointed under clause (b) of sub-section (1) shall have jurisdiction either over the whole of the National Capital Territory of Delhi or such areas or 2[establishments] as the Commissioner may specify by notification in official Gazette. (4) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and the collection of tax shall vest in the Commissioner. Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. Substituted for "hotels", ibid. THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 8