Section 2(d) in The Kerala Tax on Luxuries Acts, 1976
(d)"company" means a company as defined in Section 3 of the Companies Act, 1956.(da)"Direct - To - Home (DTH) Broadcasting Service" means a system of distribution of multi channel television programmes in ku band using a satellite system of providing television signals direct to the subscriber's premises in an encrypted from which will be received by an antenna and decrypted by an electronic device, thus providing television signals to the television set or other viewing devices of the subscriber, without passing through and intermediary such as cable operator.(db)"Direct - To - Home (DTH) Broadcasting Service provider" means, a company registered under the Companies Act, 1956 (Central Act 1 of 1956) having granted license to provide Direct - To - Home (DTH) Broadcasting Service by the Government of India under section 4 of the Telegraph Act, 1885 (Central Act 13 of 1885) and Indian wireless telegraphy Act 1933 (Central Act 17 of 1933) and providing such service with in the State.(dd)"house boat" means a floating vessel used for boating provided with amenities and services rendered by way of business for a monetary consideration.(de)`hospital' includes a nursing home, therapy centre, rejuvenation or recuperation centre, nature care or cure centre, Ayurvedic cure or care centre, Sidha centre or any other treatment centre, personal care centre and beauty treatment centre, by whatever name called.";(df)`home stay' means an accommodation provided in a residential building or house or apartments or part thereof, with three rooms or above, where any person can stay for comfort or pleasure for consideration.";
