Section 2(6) in Karnataka Tax on Luxuries Act, 1979
(6)[ "Proprietor", in relation to a hotel or a marriage hall means any person who is owning or holding a hotel or a marriage hall in any capacity recognised by law, and includes, the person who for the time being is incharge of the management of the hotel or marriage hall;] [Substituted by Act 26 of 2004 w.e.f. 1.8.2004]
