NOTIFICATIONS • No. F.12(6)/Fin. (T&E)12008-09IJSfin1248, dt. 22-6-2009 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) and in partial modification of this Government's earlier Notification No. F. 10(60)/2002-03 /Fin(E-1)/916-923 kha dated the 2nd December, 2002, the Government of National Capital Territory of Delhi, hereby notifies that the rate of tax to be levied on the turnover of receipt of a hotelier shall be ten percent from the date of issue of this notification.
• No. F.12 (5)/Fin (T&E)12007-0811SfinI92, dt. 12-2-2010 Exemption to certain persons or class of persons from payment of Luxury tax In exercise of the powers conferred by sub-section (1) of section 22 of the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10 of 1996) as amended by the Delhi Tax on Luxuries (Amendment) Act, 2000 (Delhi Act 6 of 2000), the Lieutenant Governor of the National Capital Territory of Delhi, being satisfied that it is necessary to do so in the public interest, hereby, exempts the following persons or class of persons from payment of Luxury Tax on the Luxury to be paid in the Hotels in the National Capital Territory of Delhi, namely:-
1. Delegates from the Commenwealth Games Federation and member countries of the Commonwealth Games Association, Technical Experts of International Sports Federation and Broadcasting/Media Right Holders of Commonwealth Games Delhi-2010 for whom accommodation is booked by the Organizing Committee. This exemption shall be valid for a period of one month i.e. 16-9-2010 to 16-10-2010.
2. The exemption is granted subject to the following conditions.—
(a) The Organizing Committee Commonwealth Games-2010 shall provide to Commissioner (Luxury Tax) a detailed list of delegates/ technical experts and Broadcasting/Media Right Holders of Commonwealth Games Delhi 2010 room wise/hotel wise along with period of their stay and tariff paid in the paid hotel, so as to ascertain the exact amount of Luxury Tax on which exemption is to be allowed.
(b) The organizing Committee Commonwealth Games-2010 shall issue a certificate to the respective hotel along with the list of delegates/guests/ participants and such hotel shall enclose this list and the details of bills raised by it, in respect of the delegates/guests/participants who stayed in their hotel, to substantiate the amount of exemption from Luxury Tax along with the return of the concerned month/quarter in Form-8, as prescribed under the Delhi Tax on Luxuries Rules, 1996.
• No. F.14 (12)ILA- 201011claw1323, dt. 10-9-2010 The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 8th September, 2010 and is hereby published for general information:-- 80 NOTIFICATIONS "THE DELHI TAX ON LUXURIES (AMENDMENT) ACT, 2010 (DELHI ACT 11 OF 2010) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 23rd August, 2010) Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixtieth 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 (Amendment) Act, 2010.
(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.
2. Amendment of section 2 In the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10 of 1996), in clause (i) of section 2, for the words "five hundred" occurring after the words "extra beds and the like, is" and before the word "rupees", the words "one thousand" shall be substituted.
• No. F. 12(9)1Fin.Rev.4)12010-111DS 11109, dt. 5-1-2011 In exercise of the powers conferred by sub-section (1) of section 22 of the Delhi Tax on Luxuries Act, 1996, (Delhi Act 10 of 1996) as amended by the Delhi Tax on Luxuries (Amendment) Act, 2000 (Delhi Act 6 of 2000), the Lt. Governor of National Capital Territory of Delhi, being satisfied that it is necessary to do so in the public interest, hereby, exempts the following persons or class of persons from payment of Luxury Tax on the Luxury to be provided in the Hotels during 6th January to 10th January, 2011 with check in on the 6th January, 2011 and check out on the 10th January, 211 (five days) in the National Capital Territory of Delhi.
Delegates/Guests/Participants of Pravasi Bhartiya Divas, 2011, to be organized in New Delhi during 7th to 9th January, 2011 by the Ministry of Overseas Indian Affairs, Government of India.
The exemption is granted subject to the following conditions:-
1. The Ministry of Overseas Indian Affairs, Government of India shall provide to the Department of Luxury Tax, Government of NCT of Delhi the list of delegates/ guests/participants for the Pravasi Bhartiya Divas-2011 hotel wise and room wise, duration of stay, type of room and tariff charged by the hotel after the completion of Pravasi Bhartiya Divas-2011.
2. The Ministry of Overseas Indian Affairs, Government of India shall issue certificates to respective hotels along with the list of delegates/guests/participants for the Pravasi Bhartiya Divas-2011 hotel wise and room wise, duration of stay, type of room and tariff entitled for exemption by this notification.
3. The respective hotels in turn shall enclose the certificates along with the aforesaid list issued by the Ministry of Overseas Indian Affairs, Government of India and the copies of the bills raised by the hotels with their luxury tax returns in Form-8 for the month of January 2011. The respective hotels shall also furnish the turnover on accommodation provided to the guests/delegates/participants attf:nding the Pravasi Bhartiya Divas-2011 in column 1(B) of Form-8 as prescribed under Delhi Tax on Luxuries Rules, 1996 for the month of January, 2011 while claiming exemption from payment of luxury tax on the basis of this notification.
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