(iii)[ engaged in the business of hotel located in the specified district having a World Heritage Site, if such hotel is constructed and has started or starts functioning at any time during the period beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2013.] [ Inserted by Act 18 of 2008, Section 19 (w.e.f. 1.4.2009).]