Luxury tax rate adjustment imposes higher levy on hotel proprietors' turnover receipts, effective under Delhi Luxuries regime. The government, exercising powers under section 3(2) of the Delhi Tax on Luxuries Act, 1996, notifies that the rate of tax to be levied on the turnover of receipt of a proprietor of hotels shall be fifteen percent, with effect from 1st August 2015, and supersedes the earlier notification dated 22nd June, 2009, except as to past acts.