Amendment status not verified — confirm the current text below against the official source.
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.