been defined as meaning
also a residential hotel in Section 2(22) . A
residential hotel has been defined as meaning any
premises, in which ... found in the
definition of the word ‘residential hotel’. A
residential hotel is defined as any premises, where
lodging or board and lodging is provided
running a hotel business in the
petition premises and the term 'Hotel' is exempted from the definition of
premises defined under Section ... interpreted the word 'Hotel' and held as follows:
“The word 'Hotel' is not defined in the Rent Control
running a hotel business in the
petition premises and the term 'Hotel' is exempted from the definition of
premises defined under Section ... interpreted the word 'Hotel' and held as follows:
“The word 'Hotel' is not defined in the Rent Control
seen from the definition
extracted below:
13. Section 2(f) defines ‘hotel’ and reads as follows:
(f) “Hotel” means a building or part ... purposes of the relevant enactment. In this particular case, a
‘hotel’ is defined and hence all that I have to see is whether the resort
treating the petitioner's establishment as a Hotel as
defined under Section 2(e) of the said Act. The appeals filed
against ... order Tribunal held that the petitioner's
establishment is a Hotel as defined under the Act. On that basis,
the Tribunal upheld the levy
Tourism department in the classification of a hotel business with hotel as defined under the Expenditure Tax Act .
(3) The learned CIT(A) erred ... drink by the hotel itself whether at the hotel site or outside hotel or provided by any other person at the hotel. This clause also
hotel owner may use a room
in an hotel for any purpose of the hotel, he likes. Again,
it would be an unusual hotel which ... ascertain the meaning of the word "hotel". The word " hotel
" is not defined in the Act. A hotel in common parlance
page 748, dealing with modern hotels, observed as under :
"All first class new hotels that were built in the late ... Webster's Third New International Dictionary, at page 1094, defined hotel as under ;
"Hotel/(')hotel/n-s (F hotel, fr. of ostel
imposition of taxes
on entertainments and luxuries in hotels and restaurants".
As defined in Section 2(b) "entertainment" means any
exhibition, performance ... singer,
musician or bandsman provided in any
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hotel or restaurant. As defined in 2(ca) "hotel" means a
building or part
could be attracted totes cases, cl. (3) of s. 2 defining "
hotel or lodging house " could more appropriately be applied
to the tenancies ... room or other accommodation in a hotel or
lodging house or a stall in a municipal market as defined in
clause
