Section 2(e) in The Maharashtra Tax on Luxuries Act, 1987
(e)[ "hotel" includes- [Clause (e) was substituted by Maharashtra 11 of 1992, Section 37(3).](i)a residential accommodation, a club, lodging house, an inn, a public house or a building or part of building, where a residential accommodation is provided by way of business; and(ii)a club were supply is made or given of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) by way of or as part of any service or in any other manner whatsoever, for cash, deferred payment or other valuable consideration by way of business;]
