Section 2(4) in Karnataka Tax on Luxuries Act, 1979
(4)"hotel" means a building or part of a building where lodging accommodation, with or without board is by way of business provided for a monetary consideration, and includes a lodging house [club] [and holiday resorts] [Inserted by Act 6 of 1995 w.e.f. 1.4.1994];[Explanation. [Inserted by Act 5 of 2000 w.e.f. 1.6.1979] - A club, a lodging house and a holiday resort for which charges are collected for providing accommodation whether or not in the course of business shall be deemed to be a hotel for the purpose of this Act.]
