Luxury tax under Delhi Tax on Luxuries Act, 1996 leviable on Delhi Gymkhana Club

Delhi Gymkhana Club Vs Commissioner (Luxury Tax) (Delhi High Court) Delhi High Court held that Delhi Gymkhana Club is exigible to Luxury tax on activity of providing residential accommodation by a hotelier for monetary consideration under the Delhi Tax on Luxuries Act, 1996. Facts- The petitioner questions the validity of the order dated 01 July 2014 passed by the Commissioner, (Entertainment and Luxury Tax), the first respondent herein and which has in turn affirmed the orders of assessment made for Financial Years 2009-10, 2010-11 and 2011-12, holding it to be exigible to tax under the Delhi...