outside the ordinary understanding of any luxury. Luxury provided in a hotel as defined in Section 2(5) of the Act extends to air-conditioning ... petitioners.
15. The definition of "luxury" provided in a hotel defined Under Section 2(e) of the Gujarat Tax on Luxuries (Hotels
lodging house."
Section 3(g) of the Act defines 'hotel' or 'lodging house' as under:
"hotel ... seen that the essential element of a hotel or a lodging house as defined consists of providing lodging for a monetary consideration and this should
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
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
though the definition of "luxury provided in a hotel" under Section 2(5) is there which is in accordance with the charging Section ... with reference to Section 3 the luxury provided in a hotel is defined under Section 2(5) . This contention has no force because the charge
prove that the kitchen Section of its hotel, is not a factory as defined under S. 2(12) of the ESI Act. It is contended ... such hotels were located. That being the position, in respect of a factory or a Hotel which is 'factory' as defined under
building' is defined in Karnataka Rent Control Act . Section 3(a) of the K.R.C.Act defines 'building' as under ... terms defined in the Karnataka Rent Control Act . Section 3(g) defines the same as under:
"Hotel' or 'lodging house' means
disposed of 22.08.2017. The activities of "hotel" fall within the
definition of "amenity" defined under the KIAD Act and
therefore, rejection ... sought for change of industry to
Hotel industry which is also a part of industrial infrastructural
activity as defined under the KIAD Act , more particularly
employees will not
be interrupted.
Any restructuring of the labour force infhhthe
Hotel shall be implemented in them
recommended by the Board of Directors *
Lessee ... isifreqtiired
to continue the regular emploijiees in serVi---ceiin "Hotel" (as
defined in Article
