Section 2(1A) in Karnataka Tax on Luxuries Act, 1979
(1A)[ "Charges for marriage hall" include charges for air conditioning, chairs, utensils and vessels, shamiana, electricity, water, fuel, interior or exterior decoration [or any amount received by way of donation or charity or by whatever name called in relation to letting out the marriage hall] [Clause 1A and explanation inserted by Act 6 of 1995 w.e.f. 1.4.1995] but do not include any charges for food and drinks;Explanation. - If any question arises whether any charges are charges for marriage hall, such question shall be referred to [the Commissioner] [Substituted by Act 4 of 1999 w.e.f. 1.4.1999] and decision of [the Commissioner] [Substituted by Act 4 of 1999 w.e.f. 1.4.1999] shall be final and shall not be called in question in any Court] ;[[(1B)] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] "Commisioner" means the Commissioner of Commercial Taxes appointed under section 3 of Karnataka Sales Tax Act, 1957;][( 1-C) "Charges for hospital" means charges for accommodation provided in a hospital for any patient or inmate or resident, by whatever name called and his attendant including charges for air-conditioning, telephone, telephone calls, television, radio, music, extra beds and the like but does not include any charges for food, drink, laundry or other amenities, medicines, medical including consultation, testing, diagnostic and nursing services, therapeutic services or other similar services;] [Inserted by Act 26 of 2004 w.e.f. 1.8.2004]
