Section 2(d) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(d)[ "hotel" means a building or part of a building where lodging accommodation with or without board is provided for a monetary consideration and includes a club, lodging house, gymkhana, inn, motel, public house or any place, where residential accommodation is provided for a monetary consideration;] [Clause (d) was substituted for the original by Gujarat 8 of 1994, section 2(1) (w.r.e.f. 01-04-1994).]
