(5)Sub-section (m) of Section 2 of Bihar Act 5 of 1988 shall be substituted by the following, namely: -"(m)(i) "Charges for lodging", in respect of a hotel, includes charges for air conditioning, telephone, telephone calls, television, radio, music, extra beds and the like but does not include any charges for food, drink, laundry;(ii)"Charges for commercial hall", includes charges for air conditioning, chairs, utensils and vessels, shamiyana, electricity, water, fuel, interior or exterior decoration, use of open space in which any amount received by way of donation or charity, by whatever name called, in relation to letting out the commercial hall is included but any charges for food and drinks is not included.Explanation. - If any question arises whether any charges are charged for lodging or, a commercial hall as the case may be, such question shall be referred to the Commissioner and the decision of the Commissioner shall be final."
