Section 2005(3) in THE NATIONAL CAPITAL TERRITORY OF DELHI (INCREDIBLE INDIA) BED AND BREAKFAST ESTABLISHMENTS (REGISTRATION & REGULATION) ACT, 2007
(3)Notwithstanding the provisions of the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10of 1996), the owner of the establishment shall not be required to pay the tax levied underthe said Act.
