Definitions

In this Act, unless the context otherwise requires,--

1. (a) "appellate authority" means an appellate authority appointed under sub-section (2) of section 3;
2. (b) "assessing authority" means an assessing authority appointed under sub-section (1) of section 3;
3. (c) "Commissioner of Commercial Taxes" means the Commissioner in charge of commercial taxes ;
4. (d) "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 lower than that fixed by the Government or any other authority under any law for the time being in force;
5. (e) "Government" means the State Government ;
6. (f) "hotel "means a building or part of a building where residential accommodation with or without board is by way of business provided for a monetary consideration and includes a lodging house ;
7. (g) "luxury provided in a hotel" means accommodation for residence provided in a hotel, the rate of charges for which (including charges for air-conditioning, television, radio, music, extra beds and the like but excluding charges for food, drink and telephone calls) is twenty rupees or more per person per day;
8. (h) "proprietor" in relation to a hotel, includes the person who for the time being is in charge of the management of the hotel ;
   • (i) "tax" means the luxury tax levied and collected under this Act.