Department of Excise Entertainment & Luxury Tax Government of NCT of Delhi

CITIZEN CHARTER :

This charter is a declaration of our mission, goals, values, efforts, duties, standards and Our sincere commitment to guide and help our licencees, liquor consumers and public at large.

OUR VISION:

1. High standards of service for our clients and members of public who have an actual or potential interest in the working of this department.
2. Sustainable excellence and transparency in formulation of policies and devoting it with courtesy, promptness and reliability in its day-to-day functioning.

OUR MISSION

1. To regulate, control and monitor the trade in liquor, intoxicants and narcotics in Delhi as per the Law, to make safe Liquor available to the consumers and to curb illegal trade in Liquor and illicit distillation.
2. To increase awareness amongst the public to abstain from consuming unauthorized / illicit liquor.
3. To discharge the primary responsibility of revenue collection for the developmental activities in Delhi, the capital city.
4. To collect entertainment tax and also ensure at the same time that Delhi retains the image of being cultural city of the Nation. Events promoting Art, Culture or Literature are encouraged.
5. To ensure proper revenue collection from Luxury Tax without adversely affecting the Tourism Industry.

OUR STAKEHOLDERS / BENEFICIARIES EXCISE

1. Wholesale liquor licencees ( Indian, Foreign and Country Liquor ), retail liquor licencees ( Hotels/ Clubs / Restaurants and Vends of Government undertaking/ Private Vends.)
2. Wholesale / retail traders of medicinal and toiletry preparations like hospitals, Nursing homes etc.

ENTERTAINMENT

1. Organizers / societies / individuals involved in entertainment activities like exhibition, live performance, amusement, games including Horse Race and Cinema Halls.
2. Cable T.V network operators
3. Video parlors
4. DTH Operators

LUXURY TAX

• Hotels, Clubs, Inn, Guest Houses or a building etc. providing residential accommodation on rent of Rupees 750/- or more per room per day and banquet Hall, Gymnasium/Health Club Spa, the prevailing rate of Luxury Tax is as under.

S.NO. ESTABLISHMENT RATE OF TAX

1. Luxury provided in Banquet Hall 3 %
2. Luxury Provided in Gymnasium/Health Club 3 %
3. Luxury provided in Hotel having tariff of Rs. 750/- or above but less than Rs 1000/- per room per day 3 %
4. Luxury provided in Hotel having tariff of Rs. 1000/- or more per room per day 10 %
5. Luxury provided in spa 3 %

OUR STATUTORY DUTIES

1. Grant / Renew of license to wholesale / re-tail traders of liquor, intoxicants and narcotic drugs and levy duty as per Delhi Excise Act – 2009 and Act the Excise Rules, 2010.
2. Grant of permission for entertainment activities like exhibition, live performances, amusement like cinema, theater, fun parks, ticketed sports events ( including horse race). Cable T.V and charge Entertainment Tax or grant exemption from E.T, wherever permissible under Delhi Entertainment Betting Tax Act, 1996.
3. Grant of registration to Hotels, Club , Inn Guest Houses or a building etc. providing residential accommodation on rent of Rs. 750/- or more per room per day and also to banquet Hall, Gymnassium /Health Club Spa and levy Luxury Tax under Delhi Tax on Luxuries Act, 1996.
4. To attend to the Application filed under the RTI Acts.
   Courtesy to the clients is watchword of the department and is brought home through attitudinal shift amongst employees, boosting their morale and introducing element of self pride.

OUR EFFORTS TO IMPROVE EFFICIENTLY AND PROVIDE PROMPT SERVICE TO OUR CLIENTS

1. Single Window Counter set up to receive the applications and deliver the licenses.
2. Online application filing and issue of P-13 license across the counter by eliminating the filing work.
3. Issue of P-10 licenses from the reception counter of the Department at L-Blk Vikas Bhawan, as well as from the 356 L-6 IMFL Vends being own by DTTDC, DSIIDC, DSCSC and DCCWS.
4. Payment of license fee/duty taxes from 30 more branches of SBI in addition to the counter at the Headquarter.
5. The department website has been made dynamic to ensure that the information regarding details of licences etc. is automatically updated.
6. 2D bar code has been introduced w.e.f 15.02.2013. and Holograms sales discontinued.
7. Installation of touch screen kiosk in Reception area.
8. Integration of the Luxury Tax collection into the computerized system for collection of tax through SBI.
9. Online receipt of purchase order from Hotels/Club/Restaurant/Corporation Private Vends and online generation of TPs in response to said orders,
10. Online NOC for theater groups is likely to start soon.
11. Online cinema occupancy declaration is also likely to be launched soon.
12. A new entertainment policy of the Government has been formulated wherein relief to small .theater groups from Entertainment Tax has been given and certain other measures taken for promotion of art, culture and heritage.

TIME SCHEDULE FOR VARIOUS ACTIVITIES :

• The department’s endeavor is to dispose of the applications received for any purpose in a time bound manner. The following schedule has been finalized for various activities subject to the fulfillment of the prescribed documentary /statutory requirements / payment of duty /tax, if any by the applicant :

ENTERTAINMENT TAX :

1. Issue of NOC for Invitee program : within 15 days
2. Issue of NOC Tax paid Program : within 15 days
3. Tax Exemption Permission : within 1 Month
4. Tax Exemption / Preview of Films : within 1 Month
5. Registration of Cable Operators : within 25 days
6. Registration of Amusement Park / Water Park / Fun Park : 15 Days

LUXURY TAX :

1. Registration of New Hotel / Guest House as per e-SLA within 25 days.
2. Amendment in Registration Certificate : 1 week

The above schedule is applicable on those applications which are complete in all regard and are submitted along with all the requisite documents and prescribed fee, if any.

E-SLA : THE DELHI ( THE RIGHT OF CITIZENS TO TIME BOUND DELIVERY OF SERVICES) ACT, 2011, THE FOLLOWING SERVICES COMES UNDER THIS DEPARTMENT :

• List of 72 Additional services included under e-SLA: Excise, Entertainment Luxury Tax Department.

DELHI RIGHT TO INFORMATION ACT 2001

1. The Government of Delhi had given right to the Citizens to get the information under the Delhi Right to Information is given within 30 days and in case it is to be denied then the applicant will get a rejection letter with cogent reasons for rejecting his/her application. The duty of providing information or passing a speaking order for rejecting a particular application has been given to a designated Competent Authority in each Department. The Act also provides a right to appeal to public Grievances Commission against such orders.
2. Any person seeking information under the Act can file an application in Form-A to the Competent Authority in the Department.
3. A normal fee of Rs.25/- per application will be charged for supply of information other than the information relating to Tender documents / Bids / Quotations / Business Documents. However, for business documents, an application fee of Rs.500/- will be charged. In addition, a sum of Rs.5/- per page will be charged for supply of copies of information.

RIGHT TO INFORMATION ACT, 2005

1. The Government of India has promulgated “ The Right to Information Act 2005” to give right to get information to citizen in order to promote transparency and accountability in the working of every public authority. The Right to Information includes the inspection of work, documents, records, taking extracts of copies of documents and records hold by or under the control of any public authority. It is obligatory to provide the information within 30 days of receipt of the application and in case the request for seeking information is to be rejected, the same has to be communicated to the applicant with the reasons of rejection.
2. The first – Appellate Authority is the Deputy Commissioner (Excise) to excise related matters, and Deputy Commissioner (Taxes) for Entertainment and Betting Tax and Luxury Tax matters.
3. There is provision of filing second appeal before the Central Information Commission also.
4. Application for seeking information is to be filed before the Public Information Officer of the concerned Branch of which the information is required.
5. Application fee of Rs.10/- ( Rupees Ten) per application through cash or DD or bankers cheque or postal order payable to the Accounts Officer.
6. For Inspection of the record, no fee for the first half hour and a fee of Rs.5/- for each subsequent quarter shall be charged.
7. The application for seeking information under this Act can be submitted at the single Window counter of the department located at the ground floor.

LIST OF PUBLIC INFORMATION OFFICERS

Public Information Officers under RTI Act, 2005.

LIST OF ASSISTANT PUBLIC INFORMATION OFFICERS

FIRST APPELLATE AUTHORITY WITH IN THE DEPARTMENT

FOR OTHER SPECIFIC DETAILS KINDLY CONTACT THE FOLLOWING :

• EXCISE, ENTT. LUXURY TAX DEPARTMENT,
• GOVT. OF NCT OF DELHI,
• L-BLOCK, VIKAS BHAWAN, I.P.ESTATE,
• NEW DELHI – 110002.
• PHONE ; 23378370, 23370868

• For detailed information kindly visit our website : www.excise.delhigovt.nic.in