Section 2 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"charges for lodging" include charges for air conditioning, [***] [Words 'telephone' deleted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)], television, radio, music and extra beds and the like but do not include any charges for food, drink or other amenities.Explanation. - If any question arises whether any charges are charged for lodging, such question shall be referred to the State Government and the decision of the State Government shall be final and shall not be called in question in any court;(b)"Collector" includes any officer appointed by the State Government to exercise the powers and perform the functions of the Collector under this Act;(c)[ "concessional rate" in relation to a luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or any other authority under any law for the time being in force;] [Inserted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)](d)[ "hotel" means a building or part of a building where lodging accommodation with or without board is provided for a monetary consideration and includes a club, lodging house, gymkhana, inn, motel, public house or any place, where residential accommodation is provided for a monetary consideration;] [Clause (d) was substituted for the original by Gujarat 8 of 1994, section 2(1) (w.r.e.f. 01-04-1994).](e)"luxury provided in a hotel" means accommodation for lodging provided in a hotel, the rate of charges for which (including charges for air conditioning, [***] [Word 'telephone' deleted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)], television, radio, music or extra beds and the like but excluding charges for food, drink and other amenities) is [more than [five hundred rupees per room] [These words were substituted for the words 'not less than thirty five rupees', by Gujarat 8 of 1994, section 2(2).] per day;(f)"prescribed" means prescribed by rules made under this Act;(g)"proprietor" in relation to a hotel, includes the person who for the time being is in charge of the management of the hotel;(h)"tax" means the luxury tax levied and collected under this Act.
