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Department of Excise, Entertainment & Luxury Tax Govt. of Delhi : Revenue is the most important input for an able, efficient and resourceful administration. In India since ancient times, there has been a well planned, well defined, clear, strong and just system of revenue collection. With the passage of time there have been changes in the system of revenue collection. Today we find various tax free items, which were earlier used to be taxed. According to the needs of changing times and a big gap between sources of livelihood and the resources, new sources of revenue have also been developed. To provide a self reliant administration for a welfare state, making efforts for developing new sources of revenue while plugging loopholes in the existing ones is an increasing necessity.

After the formation of a popular Government in the National Capital Territory of Delhi, Excise and Entertainment Taxes have evolved as important instruments of revenue collection. There has been a significant improvement in tapping of revenue through them. Along with these there have been significant efforts to develop new sources of revenue; Luxury Tax on hospitality industry thus came into being. Apart from fulfilling its primary responsibility of revenue collection, the Commissionerate controls and regulates the liquor, intoxicants and narcotics trade.

This is amply indicative of the achievement of this Commissionerate that with a very limited work force it collects an important proportion of revenue at unbelievably low collection cost. To be precise, approx. 25% contribution of total revenue of Govt of Delhi at less than half per cent collection cost. 

Excise Department is the second largest revenue earning department of the Government of Delhi and is one of the three constituents of a Commissionerate, alongwith Luxury Tax and Entertainment Tax.  


Excise Department is the major revenue-earning department. Apart from fulfilling its primary responsibility of revenue collection, the department controls and regulates the liquor intoxicants and narcotics trade and discharges the responsibility of making available the same in safe quality to the consumers. For regulation and monitoring the functions, the statutory powers for discharging the responsibilities are taken from Delhi Excise Act, 2009 and Medicinal & Toilet Preparation Act, 1955 and rules made thereunder.


The Entertainment Tax department deals with the collection of entertainment tax leviable on all entertainments / amusements like Cinema, Theatre, Ticketed sports events, Cable TV, Fun Parks, Betting, Floorshows and variety entertainments.


The luxury tax has been introduced w.e.f. 01.11.1996 vide notification No. F.10(105)/95/-Fin(G) dt. 31.10.1996 and at present is being charged @ 10% w.e.f. 22.06.2009 on declared tariff. The definition of 'Hotel' may be read as -hotel includes a residential accommodation, a lodging house, an inn, a club, a resort, a farm house, a public house or a building or part of a building,where a residential accommodation is provided by way of business.