- In this Act, unless the context otherwise requires,-(a)[ "accommodation provided for commercial purpose" means a building or part of a building where accommodation is provided for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., and includes [open space with or without tents] [Inserted by the Amendment Act 22 of 2001.] or any enclosure erected for giving on hire space for holding the activities herebefore mentioned.](aa)[ "accommodation with luxuries provided for other purposes" means a building or part of a building or a part of any hotel, community hall, agrashala, marriage & cultural halls, lawns and open spaces, or any such enclosures or mandap let on hire by proprietor, for holding social or cultural functions like, marriages, get togethers parties, receptions, cultural programmes, etc. with services including like providing furniture, entertainment, sound system, decorations, illumination, pendal, etc., but excluding services like supplying food and beverages, for monetary consideration; [Clause (aa) and (ab) inserted by the Amendment Act 19 of 2009.](ab)"Additional Commissioner" means a person appointed as Additional Commissioner of Luxury Tax under sub-section (2) of section 3 of this Act.](ac)[] [Re-numbered by the Amendment Act 22 of 2001 as 'aa' thereafter by the Amendment Act 19 0f 2009 as 'ac'.] "appointed day" means the day on which this Act comes into force;(b)[ "business" includes. - [Substituted by the Amendment Act 16 of 2001 and thereafter by the Amendment Act 22 of 2001.](i)[] the activity of providing residential accommodation and any other services in connection with, or incidental to or ancillary to such activity of providing residential accommodation, by a hotelier for monetary consideration;(ii)[] [Sub-Clause (b) of clause (b) omitted and sub-clause (c) re-numbered as sub-clause (b) by the Amendment Act 19 of 2006. thereafter by the Amendment Act same has been re-numbered as (ii).] The activity of providing accommodation for commercial purpose, such as, for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., for monetary consideration.](iii)[ The activity of providing accommodation with luxuries for other purposes, such as, for holding marriage ceremonies, wedding receptions, get togethers, parties, cultural or social functions, etc., for monetary consideration;] [Inserted by the Amendment Act 19 0f 2009.][ (c ) "club" includes both, an incorporated as well as unincorporated association of persons, by whatever name called;] [Inserted by the Amendment Act 9 of 2000.](cc)[] [Re-numbered by the Amendment Act 9 of 2000 and substituted by the Amendment Act 19 0f 2009.] 'Commissioner' means a person appointed as Commissioner of Luxury Tax under sub-section (1) of section 3 of this Act [and includes Additional Commissioner of Luxury Tax;] [Inserted by the Amendment Act 16 of 2001.](d)[ 'hotel' includes a residential accommodation, a lodging house, an inn, a public house or a building or part of a building, a club, a boat, vessel or any place where a residential accommodation is provided by way of business;] [Substituted by the Amendment Act 9 of 2000.][Explanation. - A residential accommodation provided under Timeshare Agreement or under Package Deal Agreement or under any such system wherein the facility of availing residential accommodation during a given period in a year is allowed upon a lumpsum payment, shall be deemed to be a "hotel" for the purposes of this Act ] [Inserted by the Amendment Act 21 of 2000.](e)'hotelier' means the owner of the hotel and includes the person who for the time being is in charge of the management of the hotel;(ee)[ "luxuries" means [* * *] [Inserted by the Amendment Act 16 of 2001.] services specified in the Schedule, ministering the enjoyment, comfort or pleasure extraordinary to necessities of life;](f)[ 'luxury provided in a hotel' means accommodation and other services provided in a hotel, including air conditioning, telephone, television, radio, music entertainment, extra beds and the like, [and all services other than casinos, water sports, boat/river cruises and supply of food and drinks] [Substituted by the Amendment Act 22 of 2001.];][Explanation. - Wherever accommodation provided is under Timeshare Agreement or a Package Deal Agreement or any such system wherein only maintenance charges, by whatever name called, are collected periodically, over and above lumpsum payment made, the charges for luxuries provided shall be determined as under:-(i)Where a hotel is having any of the following facilities, Rs. 500/- per day for the accommodation facility actually availed.Facilities(i)Swimming Pool.(ii)Health Club.(iii)Tennis Courts.(iv)Golf Courses.(v)Shopping Arcade.(ii)In all other cases, the charges for luxuries shall be worked out at Rs. 300/- per day for the accommodation facility actually availed.](g)[ 'person' includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a club, a corporation, any social or religious institution, a trust, or society, a State Government or the Central Government or artificial juridical person not falling within any of the preceding descriptions.;] [Substituted by the Amendment Act 19 of 2009.](h)[ 'Place of business' includes an office, or any other place which a hotelier or a proprietor uses for the purpose of business or where he keeps his books of accounts in any media;] [Substituted by the Amendment Act 19 of 2009.](i)'prescribed' means prescribed by rules made under this Act;(ii)[ "proprietor" in relation to accommodation provided for commercial purposes or accommodation with luxuries provided for other purposes, includes person who for the time being is in-charge of the management of building or part of building or tent or enclosure or an open space provided to conduct the business, as the case may be;] [Substituted by the Amendment Act 19 of 2009.](j)[ 'receipt' means the amount of monetary consideration received or receivable by a hotelier or a proprietor or by his agent for the luxury provided in a hotel or for the accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes;] [Substituted by the Amendment Act 19 of 2009.];(k)[ 'registered ' means registered under section 9 of this Act;] [Substituted by the Amendment Act 19 of 2009.](l)"rules" means rules made under this Act;(ll)[ "Schedule" means the Schedule appended to this Act;] [Inserted by the Amendment Act 16 of 2001.](m)"State" means the State of Goa;[* * *] [Clause (mm) and (mmm) were Inserted by the Amendment Act 16 of 2001 and same has been omitted by the Amendment Act 19 of 2006.](n)[ "tax" means the tax levied on luxuries provided in a hotel or for accommodation provided for commercial purpose/and on other luxuries] [Substituted by the Amendment Act 22 of 2001.] provided under this Act [* * *] [The words 'and includes surcharge, if any, leviable' inserted by the Amendment Act 4 of 2003, and same has been omitted by the Amendment Act 19 of 2006.];(o)"Tribunal" means a Tribunal constituted under section 4;(p)[ "turnover of receipts" means the aggregate of the amount of monetary consideration received or receivable by a hotelier or by a proprietor or by his agent in respect of luxuries provided in a hotel or for accommodation provided for commercial purpose or for accommodation with luxuries provided for other purposes, during a year; ] [Substituted by the Amendment Act 19 of 2009.][* * *] [Clause (pp) and (ppp) were inserted by the Amendment Act 16 of 2001 and same has been omitted by the Amendment Act 19 of 2006.](q)[ "year" means a financial year;] [Substituted by the Amendment Act 19 of 2009.]
