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The Delhi Tax on Luxuries (Amendment) Act, 2012 Complete Act

State: Delhi

Year: 2012

.....not be considered to be part of the receipt or the turnover of receipts of the proprietor." Section 4 - Amendment of section 8 In the principal Act, in section 8, sub-section (1) shall be renumbered as sub-section (7), the following sub-section shall be inserted as sub-section (1), namely:- "(1) Every proprietor whose turnover of receipts for providing any luxury and charges incidental thereto, calculated from the commencement of any year first exceeds, within such year the threshold value as specified below, against the respective luxury, shall, from the very next day, be required to get himself registered under this Act: S.No. Luxury Threshold Value (in rupees) 1. Banquet Hall facilities five loc 2. Gymnasium/Health Club five lac 3. Hotel accommodation with tariff Rs. 750/- per day per room or more nil 4. Spa five lacs Provided that a proprietor, who is engaged in business of providing any luxury, other than that of accommodation in a hotel having tariff of rupees one thousand or more per room per day, and whose turnover in the previous year or in the year of commencement of the Delhi Tax on.....