Section 2(1)(d) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(d)"business" includes-(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;(ii)the activity of providing entertainment anil exhibiting advertisements by a proprietor;(iii)the activity of providing luxuries by a proprietor;