The court went on to record that “mere loss of profit is not a ground to declare a tax statute as unconstitutional”.Referring to the imposition of 20% property tax on luxury hotels by the Municipal Corporation of Delhi (MCD), the Delhi High Court has held that the higher tax bracket is valid since they cater to a clientele with higher paying capacity, who already belong to the higher tax brackets. The court thus held that the higher property tax on the luxury segment is in line with the principle of economic equity.In an order dated September 12 that was made public on Tuesday, Justice Purushaindra Kaurav said, “It is observed that these buildings operating as high-end luxury hotels, categorised under superior star ratings, encompass premium infrastructure and exclusive facilities, such as grand banquet halls, spas, fine-dining establishments, concierge services, and other opulent amenities that distinctly separate them from ordinary lodging accommodations.”
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