Definitions

In this Act, unless the context otherwise requires,— (a) "appellate authority" means an appellate authority appointed under sub-section (2) of section 3; (b) "assessing authority" means an assessing authority appointed under sub-section (1) of section 3; (c) "Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957; (d) "company" means a company as defined in section 3 of the Companies Act, 1956; (e) "hotel" means a building or part of a building where residential accommodation is by way of business provided for a monetary consideration and includes a lodging house. Explanation.—A guest house run by the Government or a company or a corporation established by or under any law or any other agency shall be deemed to be a hotel within the meaning of this clause; (f) "luxury provided in a hotel" means accommodation for residence and other amenities and services provided in a hotel, the rate of charges for which (exclusive of charges for food, drink and telephone calls) is fifteen rupees per day or more; (g) "prescribed" means prescribed by rules made under this Act; (h) "proprietor", in relation to a hotel, includes the person who for the time being is in charge of the management of the hotel.