Section 2(c) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(c)"entertainment tax" means tax payable under section 3 of this Act ;(ca)[ "hotel" means a building or part of a building or any place where any activity or business is carried on in providing lodging or boarding or any kind of accommodation, with or without supply of food, drinks or refreshments, to the members of the public on payment or for any consideration with the object of making profit ;] [Clause (ca) inserted by W.B. Act 10 of 1974.]
