Section 2 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
2. Definitions. -
In this Act. unless the context otherwise requires,-(a)[ "Calcutta" means the area described in Schedule I to the Calcutta Municipal Corporation Act, 1980;] [Clause (a) substituted by W.B. Act 8 of 1990.](aa)[ "Commissioner" means the Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21 of the Bengal Agricultural Income-tax Act, 1944 ;] [Clause (aa) inserted by W.B. Act 3 of 1999.](b)"entertainment" means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show [*****] [Words 'and includes performance by any singer, musician or bandsman' omitted by W.B. Act 16 of 1994.] provided in any hotel or restaurant ;(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.](d)[ "luxury" means provision for-] [Clause (d) substituted by W.B. Act 16 of 1994.](i)air-conditioning through air-conditioner or central air-conditioning or any other mechanical means, or(ii)air-cooling through air-cooler,provided in any of the rooms, or any part of a building, constituting a hotel or restaurant;(e)"luxury tax" means tax levied under section 4 of this Act;(f)"prescribed" means prescribed by rules made under this Act;(g)"proprietor" in relation to a hotel [or restaurant ] [Words inserted by W.B. Act 10 of 1974.] includes the person who for the time being is in charge of management of a hotel [or restaurant] [Words inserted by W.B. Act 10 of 1974.];(h)"restaurant" includes an eating-house.
