Establishment not to be treated as commercial unit

Establishment not to be treated as commercial unit.-

1. (1) Notwithstanding the provisions of any other law for the time being in force, the establishment shall not be treated as commercial one and shall only be liable to pay -
   • (a) power and water tariff as applicable to domestic or residential use; and
   • (b) property tax as applicable to residential tenanted premises with respect to the portion let out to the guests, restricted to the period of occupancy thereof, fully or partly as the case may be.
2. (2) Notwithstanding anything in the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the owner of an establishment shall not be required to pay the value added tax levied under the said Act.
3. (3) Notwithstanding the provisions of the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10 of 1996), the owner of the establishment shall not be required to pay the tax levied under the said Act.