(a)[ "accommodation provided for commercial purpose" means a building or part of a building where accommodation is provided for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., and includes [open space with or without tents] [Inserted by the Amendment Act 22 of 2001.] or any enclosure erected for giving on hire space for holding the activities herebefore mentioned.](aa)[ "accommodation with luxuries provided for other purposes" means a building or part of a building or a part of any hotel, community hall, agrashala, marriage & cultural halls, lawns and open spaces, or any such enclosures or mandap let on hire by proprietor, for holding social or cultural functions like, marriages, get togethers parties, receptions, cultural programmes, etc. with services including like providing furniture, entertainment, sound system, decorations, illumination, pendal, etc., but excluding services like supplying food and beverages, for monetary consideration; [Clause (aa) and (ab) inserted by the Amendment Act 19 of 2009.](ab)"Additional Commissioner" means a person appointed as Additional Commissioner of Luxury Tax under sub-section (2) of section 3 of this Act.](ac)[] [Re-numbered by the Amendment Act 22 of 2001 as 'aa' thereafter by the Amendment Act 19 0f 2009 as 'ac'.] "appointed day" means the day on which this Act comes into force;
