Section 2 in The Kerala Tax on Luxuries Acts, 1976
2. Definitions.
- In this Act, unless the context otherwise requires: -(a)Omitted.(b)"assessing authority" means an assessing authority appointed under sub-section (1) of Section 3.(bb)"appellate tribunal" means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act,1963.(15 of 1963);(c)"Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957;(ca)Omitted(d)"company" means a company as defined in Section 3 of the Companies Act, 1956.(da)"Direct - To - Home (DTH) Broadcasting Service" means a system of distribution of multi channel television programmes in ku band using a satellite system of providing television signals direct to the subscriber's premises in an encrypted from which will be received by an antenna and decrypted by an electronic device, thus providing television signals to the television set or other viewing devices of the subscriber, without passing through and intermediary such as cable operator.(db)"Direct - To - Home (DTH) Broadcasting Service provider" means, a company registered under the Companies Act, 1956 (Central Act 1 of 1956) having granted license to provide Direct - To - Home (DTH) Broadcasting Service by the Government of India under section 4 of the Telegraph Act, 1885 (Central Act 13 of 1885) and Indian wireless telegraphy Act 1933 (Central Act 17 of 1933) and providing such service with in the State.(dd)"house boat" means a floating vessel used for boating provided with amenities and services rendered by way of business for a monetary consideration.(de)`hospital' includes a nursing home, therapy centre, rejuvenation or recuperation centre, nature care or cure centre, Ayurvedic cure or care centre, Sidha centre or any other treatment centre, personal care centre and beauty treatment centre, by whatever name called.";(df)`home stay' means an accommodation provided in a residential building or house or apartments or part thereof, with three rooms or above, where any person can stay for comfort or pleasure for consideration.";(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.(ee)"luxury" means a commodity or service that ministers comfort or Pleasure:(f)"luxury provided in a hotel, house boat, hall, auditorium, kalyanamandapam or place of like nature" means accommodation for residence or use and other amenities and services provided in a hotel or a house boat or hall or auditorium or kalyanamandapam or place of like nature the rate of charges of accommodation for residence and other amenities and services provided excluding charges of food and liquor is one hundred and fifty rupees per day or more:,(fa)Omitted(fb)`luxury provided in a hospital' means accommodation for residence for use of amenities and services provided in a hospital the rate of charges of which, excluding charges of food, medicine and professional services, is one thousand rupees per day or more.";(fc)`luxury provided in a home stay' means residential accommodation for the use of amenities and services provided in a home stay and the daily rate of charges of which is rupees one thousand or more.";(fd)"Luxury Provided by "Direct - To - Home (DTH) Broadcasting Service Provider" means any service by means of transmission of television signals and the films or moving pictures or series of pictures which are viewed and heard on television receiving set or other devices through a Direct - To - Home (DTH) Broadcasting Service at a residential or a non - residential place of a subscriber providing pleasure, comfort and entertainment to the subscribers and viewers.(g)"prescribed" means prescribed by rules made under this Act;(h)"proprietor" in relation to a hotel house boat, hall, auditorium, home stay, hospitals, kalyanamandapam or place of like nature includes the person who for the time being is in charge of the management of such hotel, house boat, hall, auditorium, home stay, hospitals kalyanamandapam or place of like nature means accommodation for residence or use and other amenities and services provided in a hotel or house boat or hall or auditorium, home stay, hospitals or kalyanamandapam or place of like nature as the case may be;(i)"Schedule" means a Schedule appended to this Act;(j)"State" means the State of Kerala;(k)"Stockist" means a person who, for the purpose of business manufactures, produces, brings or causes to be brought in the State a commodity included in the Schedule or to whom such commodity is dispatched from any place outside the State for supply within the State or who supplies such commodity within the State, whether by way of sale or otherwise.(l)"Subscriber" means a person who enjoys the luxury by receiving the signal f cable television network or a direct-to-home service at a place indicated by him to the cable operator or the Direct - To - Home (DTH) Service provider, without further transmitting it to any other person."
