Section 2(g) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(g)"proprietor" in relation to a hotel [or restaurant ] [Words inserted by W.B. Act 10 of 1974.] includes the person who for the time being is in charge of management of a hotel [or restaurant] [Words inserted by W.B. Act 10 of 1974.];
