Section 2 in The Maharashtra Tax on Luxuries Act, 1987
2. Definitions.
- In this Act, unless the context requires otherwise-(a)"appointed day" means the day appointed by the State Government under sub-section (3) of section 1;(b)[ "business" includes- [Clause (b) was substituted by Maharashtra 11 of 1992, Section 37(1).](i)the activity of providing residential accommodation and any other service in connection with or incidental or ancillary to such activity of providing residential accommodation, by a hotelier for monetary [consideration];(ii)any supply in a club whether or not incorporated, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is made or given for cash, deferred payment or other valuable consideration;[* * *] [sub-clauses (iii) (iv) and (v) were deleted and deemed to have been deleted w.e.f. 20-1-2005, by Maharashtra 32 of 2006.]whether or not such activity, other services or supply is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such activity, other services or supply;][(b-1A) "Certificate of Entitlement" means a Certificate issued by the Commissioner in respect of Luxury Tax Incentives by way of exemption from the tax liability under the Package Scheme of Incentives for Tourism, 1993 or the New Package Scheme of Incentives for Tourism Projects, 1999 or, the Package Scheme of Incentives for Tourism Projects, 2000;] [Clause (b-1A) was inserted by Maharashtra 13 of 2004, Section 50(1).][(b-1) "club" includes both an incorporated and unincorporated association of persons, by whatever name called;] [Clause (b-1) was inserted by Maharashtra 17 of 1993 Section 15(2)](c)"Commissioner" means the person appointed to be the Commissioner of Luxury Tax for the purposes of this Act and includes [a Special Commissioner of Luxury Tax and] [These words were inserted by Maharashtra 8 of 2012, Section 10 (w.e.f. 1-5-2012).] an Additional Commissioner of Luxury Tax if any, appointed under section 7;[* * *] [Clause (d) was deleted by Maharashtra 24 of 1990, Section 21.][(d-1) "Eligibility Certificate" means a Certificate issued by the Maharashtra Tourism Development Corporation under the Package Scheme of Incentives for Tourism, 1993 [or the New Package Scheme of Incentives for Tourism Projects, 1999 or, the New Package Scheme of Incentives for Tourism Projects, 2000]; [Clauses (d-1) and (d-2) were inserted by Maharashtra 16 of 1995, Section 54(2), and shalt be deemed to have been inserted, with effect from the 1st October 1993.](d-2) "Eligible unit" means the unit in respect of which an Eligibility Certificate is issued;](e)[ "hotel" includes- [Clause (e) was substituted by Maharashtra 11 of 1992, Section 37(3).](i)a residential accommodation, a club, lodging house, an inn, a public house or a building or part of building, where a residential accommodation is provided by way of business; and(ii)a club were supply is made or given of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) by way of or as part of any service or in any other manner whatsoever, for cash, deferred payment or other valuable consideration by way of business;](f)"hotelier" means the owner of the hotel and includes the person who for the time being is in charge of the management of the hotel;(g)[ "luxury provided in a hotel" means- [Clause (g) was substituted by Maharashtra 11 of 1992, Section 37(4).](i)accommodation and other services provided in a hotel, the rate or charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like, [exceeds rupees two hundred or more] [per residential accommodation] [These words were substituted for the words 'per person or per member' by Maharashtra 20 of 2002, Section 25(a).] per day; and(ii)any supply in a club by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration;](h)"person" includes any [company, club] [These words were substituted for the words 'Company' by Maharashtra 11 of 1992, Section 37(5).] or association or body of individual whether incorporated or not and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government;(i)"place of business" includes an office, or any other place which [is used by a person] [These words were substituted for the words 'a hotelier uses' by Maharashtra 17 of 1993, Section 15(3).] for the purposes of his business or where he keeps his books of accounts;(j)"prescribed" means prescribed by rules made under this Act;(k)[ "receipt",- [Clause (k) was substituted by Maharashtra 16 of 1995, Section 5(4).](i)in relation to a hotelier means the amount of valuable consideration received or receivable by a hotelier or by his agent for any luxury provided in a hotel; and[* * *] ](l)[ "registered hotelier" means a hotelier registered under section 8 of this Act;] [Clause (l) was substituted (b) and deemed to have been substituted, w.e.f. 20-1-2005, by Maharashtra 32 of 2006, Section 11(c).](m)"rules" means rules made under this Act;(n)"State" means the State of Maharashtra;[* * * *] [Clause (n-1) was deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 11(d).](o)"tax" means the tax levied on luxuries [* *] [The words 'provided in hotel payable' were deleted by Maharashtra 17 of 1993, Section 15(6).] [*] [The words 'and tax levied by way of cess on other facilities, services, enjoyments, utilities, consumptions, etc' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 11(e).][* * *] [Clauses (o-1A), (o-18), (o-1), (o-2), were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 11(f).](p)[ "turnover of receipts"- [Clause (p) was substituted by Maharashtra 16 of 1995, Section 54 (7).](i)in the case of a hotelier means the aggregate of the amounts of valuable consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period; and[* * *] ](q)"Year" means-(i)the financial year; or(ii)in relation to any particular [registered hotelier [*] [These words were substituted for the words 'registered hotelier' by Maharashtra 16 of 1995, Section 54(8)(i).] ] for the purposes of this Act means the year by reference to which the accounts of the [hotelier [*] [These words were substituted for the words 'hotelier are' by Maharashtra 16 of 1995, Section 54(8)(ii).] are] ordinarily maintained in his books of accounts.
