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[Cites 0, Cited by 0] [Section 2] [Entire Act]

State of Goa - Subsection

Section 2(b) in The Goa Tax on Luxuries Act, 1988

(b)[ "business" includes. - [Substituted by the Amendment Act 16 of 2001 and thereafter by the Amendment Act 22 of 2001.]
(i)[] the activity of providing residential accommodation and any other services in connection with, or incidental to or ancillary to such activity of providing residential accommodation, by a hotelier for monetary consideration;
(ii)[] [Sub-Clause (b) of clause (b) omitted and sub-clause (c) re-numbered as sub-clause (b) by the Amendment Act 19 of 2006. thereafter by the Amendment Act same has been re-numbered as (ii).] The activity of providing accommodation for commercial purpose, such as, for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., for monetary consideration.]
(iii)[ The activity of providing accommodation with luxuries for other purposes, such as, for holding marriage ceremonies, wedding receptions, get togethers, parties, cultural or social functions, etc., for monetary consideration;] [Inserted by the Amendment Act 19 0f 2009.]