Section 16 in THE NATIONAL CAPITAL TERRITORY OF DELHI (INCREDIBLE INDIA) BED AND BREAKFAST ESTABLISHMENTS (REGISTRATION & REGULATION) ACT, 2007
16. Establishment not to be treated as commercial unit.- Notwithstanding the
provisions of any other law for the time being in force, the establishment shall not betreated as commercial one and shall only be liable to pay -(a)power and water tariff as applicable to domestic or residential use; and(b)property tax as applicable to residential tenanted premises with respect to theportion let out to the guests, restricted to the period of occupancy thereof, fully or partlyas the case may be.(2)Notwithstanding anything in the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of
