Tax exemption withdrawal for diplomatic missions and diplomats, affecting luxury tax applicability, takes immediate effect under statutory power. The Government withdraws the exemption previously granted to the Russian Embassy, its consulates and diplomats in India, and to the Bangladesh High Commission/posts and diplomats in India, under the powers conferred by sub section (1) of Section 22 of the Delhi Tax on Luxuries Act, 1996, as amended. The departmental notification gives the withdrawal immediate effect and formalises removal of the prior relief from the luxury tax regime.