Section 2(f) in The Kerala Tax on Luxuries Acts, 1976
(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:,
