Definitions

(1) In this Act, unless the context otherwise requires, “assessing officer” in relation to any hotelier or restaurateur means the authority competent to assess the hotelier or restaurateur in accordance with section 5 of this Act; (2) “business” includes the activity of normal providing residential accommodation and any other service in connection with, or incidental or ancillary to such activity of providing residential accommodation and food by a hotelier or restaurateur for the monetary consideration; (3) “Commissioner” means the Commissioner ofTaxes, Nagaland; (4) “concessional rate” in relation to a luxury or food provided in a hotel or restaurant, means a rate lower than the normal rate fixed by any Government, authority, or under any law for the timebeing in force; (5) Food” means food, whether cooked or uncooked, for immediate consumption as forming part of a meal served in a hotel or restaurant; (6) “hotel” includes a residential accommodation, a lodging house, an inn, a public house or a building or part of a building, where residential accommodation or food is provided by way of business; (7) “hotelier” means, in relation to hotel, the person who owns the hotel and includes person who for the time being is in charge of the management of the hotel; (8) “luxury provided in a hotel” means accommodation and other services provided in a hotel, the rate of charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like, is one hundred rupees per person per day or more, but does not include the supply of food and drinks where such Supply is separately charged for; (9) “restaurant” includes a place where food can be bought and eaten; (10) “restaurateur” means, in relation to a restaurant, the person who owns a restaurant and includes a person who for the time being is in charge of the management of the restaurant; (11) “person’ includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm a local authority, a State Government and the Central Government; (12) “place of business” includes an office, or any other place which a hotelier or restaurateur uses for the purpose of his business or where he keeps his books of accounts; (13) “prescribed” means prescribed by rules made under this Act; (14) “receipt” means the amount of monetary consideration received or receivable by a hotelier a restaurateur or by his agent for any luxury or sumptuous food provided in a hotel or a restaurant; (15) “registered hotelier” or registered “restaurateur” means a hotelier or restaurateur registered under section 6 of this Act; (16) “rules” means rules made under this Act, (17) “State” means the State of Nagaland. (18) “tax” means the tax levied on luxuries and food provided in a hotel or restaurant payable under this Act; (19) “turnover of receipts” means the aggregate of the amounts of monetary consideration received or receivable by a hotelier or restaurateur or by his agent in respect of the luxuries and sumptuous food provided in a hotel or restaurant during a given period.