defines a "commercial establishment." Section 2(9) defines a "factory." Section 2(24) defines a "residential hotel." Section ... term "establishment" has, however, been defined as a shop, commercial establishment, residential hotel, restaurant, eating-house or other place of public amusement
Devaswom do
not come within the purview of the term 'hotel' defined under Section
2 (e) of the Act; that there ... Hotel' and whether any 'luxury' is involved as
provided in such hotel. Section 2 (e) defining the term 'Hotel
Md. Enamul Hasan vs The Union Of India on 22 December, 2020
Equivalent citations: AIRONLINE
Md. Rizwan Alam (Secretary Jama Masjid ... vs The State Of Bihar on 18 December, 2020
were inserted in this provision.
Section 2(4) which defines the word "Hotel", reads
thus:-
"Hotel", which means, a building ... hotel', reads thus:-
2(5)"Luxury provided in a hotel" means -
(i) accommodation for lodging provided
in a hotel, the rate
taxation under the Act; that for such purpose, the definition clause defining "hotel" was enlarged indicating that the word "hotel" includes ... main Act of levying tax on luxury provided in a hotel, club being defined as a "hotel" under the Act.
39. Though
including and excluding certain items of expenditure incurred in a hotel has defined "chargeable expenditure" for purposes of computing the levy. Charges ... levied by the State Govts. The Karnataka Act defines luxuries provided in a hotel more elaborately i.e. to include air-conditioner, telephone, television, radio
gets accommodated and thus enjoys a luxury provided in a hotel
as defined under the Act. The rate is also very specific and applies ... occasioned when a person avails the accommodation in a
Resort (read Hotel as defined in the Act) and the measure can only
extraordinary to necessities of life."
Luxury provided in a Hotel has been
defined under Section 2(5) of the Act as
under :
"Luxury ... submitted when the words 'luxury provided in a hotel' is defined under Section 2(5) are in respect of amenities for which charges
terms 'luxury' and 'luxury provided in a
hotel' as defined in the Act. No such exclusion
is possible merely ... would fall within the term luxury provided in a
hotel as defined in Section 2(f) of the Act. When viewed in the
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