Section 2(h) in The Kerala Tax on Luxuries Acts, 1976
(h)"proprietor" in relation to a hotel house boat, hall, auditorium, home stay, hospitals, kalyanamandapam or place of like nature includes the person who for the time being is in charge of the management of such hotel, house boat, hall, auditorium, home stay, hospitals kalyanamandapam or place of like nature means accommodation for residence or use and other amenities and services provided in a hotel or house boat or hall or auditorium, home stay, hospitals or kalyanamandapam or place of like nature as the case may be;
