(3)Sub-Section (h) of Section 2 of Bihar Act 5 of 1988 shall be substituted by the following, namely:-"(h) "Luxuries" means commodities or services that provide enjoyment, comfort or pleasure extraordinary to necessities of life and such other amenities as are provided in a hotel, boarding house, a lodging house, a banquet hall, a commercial hall, an open space, a conference hall, a mandap for marriage or a restaurant, to occupants there of, which carry a rent or charge of rupees Five hundred or more per day.
