Section 2 in Bihar Taxation on Luxuries in Hotels Act, 1988
2. Definitions.
- In this Act unless there is anything repugnant to the subject or context.-(a)Assistant Commissioner" means an [Deputy Commissioner State Tax] [Substituted 'Assistant Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981) and includes Additional Assistant Commissioner;(b)"Commissioner" means the [Commissioner State Tax] [Substituted 'Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981) and includes Additional [Commissioner State Tax] [Substituted 'Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] and also any other officer upon whom the State Government may, by notification, confer all or any of the powers or duties of the [Commissioner State Tax] [Substituted 'Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(c)"[Assistant Commissioner State Tax] [Substituted 'Commercial Taxes Officer' by Bihar Act No. 11 of 2018, dated 3.8.2018.]" means a [Assistant Commissioner State Tax] [Substituted 'Commercial Taxes Officer' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5. 1981);(d)Deputy Commissioner" means a [Joint Commissioner State Tax] [Substituted 'Depty Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);(e)'Hotel' includes a boarding house, a lodging house and a restaurant where any room is provided therein to a customer on rent;(f)'Joint Commissioner" means a [Additional Commissioner State Tax] [Substituted 'Joint Commissioner of Commercial Taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);(g)'Authority' means an Authority defined in the rules made under this Act;(h)[ "Luxuries" means such amenities as are provided in a Hotel to occupants of such rooms or suits of rooms therein as carry a rent of rupees five hundred or more per day.] [Substituted by Finance Act 2007 (8 of 2007).](i)"Month" means a calendar month;(j)"Prescribed" means prescribed by rules made under this Act;(k)"Proprietor" in relation to a hotel includes a person who for the time being is incharge of its management;(l)"Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March;(m)"Rent" means the aggregate of all charges, by whatever name called, realised from the occupier of a room in a hotel and includes lodging , boarding or service charges or any sum charged by the proprietor on account of tips payable to servants of the hotel, or all or any of them;Explanation 1. - Where the rate of rent of a room is not charged for occupation alone, and boarding and service charged are Included therein then the actual sum realised for each day, or part thereof (excluding any sum paid for food, or drinks) and charges for service and any entertainment and like shall be aggregated and the total shall to be deemed to be the rent.Explanation 2. - Where charges are levied otherwise than on daily basis, then the charges shall be computed as for a day based on the period of occupation of the room for which charges are made.(n)"Room" includes a suite of rooms which is ordinarily hired out as one unit;(o)"Tax" means the tax levied under this Act;(p)"Tribunal" means the Tribunal constituted under section 8 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);(q)"Year" means a financial year.
