Section 2(1)(g) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(g)[ "hotel" includes a residential accommodation along with the lawns there of, a lodging house, an inn, a public hose or a building or parts of a building or any place, where a residential accommodation or a space for the purpose of organising parties, ceremonies or functions is provided byway of business;] [Substituted by Rajasthan Act No. 4 of 2007, dated 7.4.2007.]