Section 2 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
2. Definitions.
(1)In this Act unless the context requires otherwise, -(a)[ "business" includes the activities of providing residential accommodation or any place for the purpose of organising parties, ceremonies or functions and any other service in connection with, or ancillary to, such activities for monetary consideration, whether or not such activities are carried on with motive to make gain or profit and whether or not any gain or profit accrues from such activities;] [Substituted by Rajasthan Act No. 4 of 2007, dated 7.4.2007.](b)"charges for lodging" includes charges for air - conditioning, [XXX] [Word 'telephone' deleted by Rajasthan 8 of 1998, w.e.f. 31-7-1998.] television, radio, music and extra beds and the like but do not include any charges for food and drinks;(c)"Commissioner" means the Commissioner of Commercial Taxes (including the Additional Commissioner of Commercial Taxes or the Additional Commissioner of Commercial Taxes, Anti - Evasion) who shall be the ex-officio Commissioner of Luxury Tax;(d)"concessional rate" in relation to a luxury provided in a hotel, means a rate lower than the normal rate fixed for such luxury by the hotelier or lower than fixed by any Government. authority or under any law for the time being in force;(e)"customer" means the person who enjoys luxury provide in a hotel;(f)"Deputy Commissioner" means the Deputy Commissioner (Administration) or the Deputy Commissioner (Admn.), Anti-Evasion of the Commercial Taxes Department, who shall be the ex-officio Deputy Commissioner of Luxury Tax;(g)[ "hotel" includes a residential accommodation along with the lawns there of, a lodging house, an inn, a public hose or a building or parts of a building or any place, where a residential accommodation or a space for the purpose of organising parties, ceremonies or functions is provided byway of business;] [Substituted by Rajasthan Act No. 4 of 2007, dated 7.4.2007.](h)"hotelier" means the owner of the hotel and includes the person who for the time being is incharge of the management of the hotel;(i)[ "Luxury provided in a Hotel" means accommodation (such as room or other place or lawn etc. by whatever name called) and other services including air conditioning, coolers, heaters, geysers, [x x x] [Substituted by Rajasthan 9 of 1997, w.e.f. 30-3-1997.] television, radio, music, entertainment, [spa massage] [Inserted by Act No. 6 of 2015, dated 1.4.2015.] extra beds, linen articles and the like in a hotel, for which the rate of charges per day or part thereof is [seven hundred fifty rupees or more] [Substituted by Rajasthan 10 of 2000, w.e.f. 6-5-2000.];(j)[ "Luxury Tax officer" means any officer not below the rank of Assistant Commercial Taxes Officer, authorised as such by the Commissioner;] [Substituted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.](ja)[ "marriage hall" means a hotel, where a residential accommodation or a space is provided by way of business generally for the purpose of organising functions related to marriage;] [Inserted by Act No. 6 of 2015, dated 1.4.2015.](k)"person" includes any company or association or body of individuals incorporated or not, and also a Hindu undivided family, a firm, a local authority, a trust, a State Government and the Central Government;(l)"place of business" includes an office, or any other place which a hotelier uses for the purpose of his business or where he keeps his books of accounts;(m)"prescribed" means prescribed by the rules made under this Act;(n)"proprietor" in relation to a hotel, includes the person who for the time being is incharge of the management of the hotel;(o)"receipt" means the amount of monetary consideration received or receivable by a hotelier or by his agent for any luxury provided in a hotel but shall not include the tax payable under this Act and collected separately by the hotelier;(p)"registered hotelier" means a hotelier registered under this Act;(q)"rules" means the rules made under this Act;(r)"Sales Tax Act" means the Rajasthan Sales Tax Act, 1954;(s)"State" means the State of Rajasthan;(t)"Tax" means the tax payable under this Act;(u)"turnover" means the aggregate of the amounts of the monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period;(v)"year" means the financial year which shall also be known as the assessment year.(2)All words and expression which are used but are not defined in this Act and are defined in the Sales Tax Act shall have the meaning assigned to them in that Act.
