德里高等法院以旅游业评级和公平收入分配为由,维持较高的酒店税。 Delhi High Court upholds higher hotel taxes, citing tourism ratings and fair revenue distribution.

德里高等法院维持德里市政公司对三星级以上旅馆征收的较高财产税,驳回了关于这种分类具有任意性或侵犯宪法权利的质疑。 The Delhi High Court has upheld the Municipal Corporation of Delhi's higher property tax on three-star and above hotels, rejecting challenges that the classification was arbitrary or violated constitutional rights. 法院裁决旅游部的星级评级制度为区别对待提供了合理依据,对更大的豪华酒店征税有助于实现公平的收入分配。 The court ruled the Ministry of Tourism's star-rating system provides a rational basis for differentiation, and that taxing larger, luxury hotels helps achieve equitable revenue distribution. 它还确认,地下室、石洞和其他非收入空间可以列入应纳税区,因为它们支持旅馆业务。 It also confirmed that basements, stilts, and other non-revenue spaces can be included in taxable area, as they support hotel operations. 该决定确认使用统一的使用系数和20%的税率,确认税收制度合宪性。 The decision validates the use of a uniform Use Factor and a 20% tax rate, affirming the tax regime's constitutionality.