State Act
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Section 1. Short title, extent and commencement
THE DELHI TAX ON LUXURIES ACT, 1996
Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
1. 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.