Section 2(2) in Karnataka Tax on Luxuries Act, 1979
(2)"concessional rate" in relation to luxury provided [in a hotel or a marriage hall] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] means a rate lower than the normal rate fixed for such luxury [by the proprietor of a hotel or a marriage hall] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] or lower than that fixed by the Government or any other authority under any law for the time being in force;
