Amendment status not verified — confirm the current text below against the official source.
Definition In this Act, unless the context requires otherwise:— (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 time being in force;] 1[(ea) "customer" means an individual or group or company or corporate availing any luxury; 1 Inserted by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 2 Substituted, ibid. 2 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 2 ' s (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) " 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;] 1 Inserted by the Delhi Tax on Luxuries (Amdt.)-Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 2 Omitted, ibid. 3 Substituted, ibid. SECTION 3 THE DELHI TAX ON LUXURIES ACT, 1996 3 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. (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 1 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. (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.]