Definitions

Definitions.-In this Act, unless the context otherwise requires,—

1. (a) "assessing authority" means the Excise and Taxation Officer or the Assistant Excise and Taxation Officer, appointed under sub-section

1. (1) of section 3 of this Act and conferred the powers under sub-section
2. (2) of section 3 for carrying the purposes of this Act;
   • (b) "commissioner" means the Excise and Taxation Commissioner appointed under sub-section
3. (1) of section 3;
   • (c) "concessional rate" in relation to Luxury provided in a hotel, means a rate lower than the normal rate fixed for such luxury by the hotel or than that fixed by any Government authority, or under any law for the time being in force;
   • (d) "hotel" means a building or a part of a building where residential accommodation is by way of business provided for a monetary consideration and it includes a lodging house;
   • (e) "luxury provided in hotel" means accommodation for residence provided in a hotel, rate of charges for which (including air-conditioning, telephone, television, radio, music or extra beds and the like, but excluding charges for food, drink and for other amenities) is twenty five rupees per person per day or more;
   • (f) "proprietor" in relation to a hotel includes the person who for the time being is in-charge of the management of the hotel; and
   • (g) "prescribed" means by the rules made under this Act.