Public Limited Company engaged in the business of running Hotels at Ahmedabad - Cama Hotels Ltd., petitioner in Special Civil Application No. 1263/78, and three ... within the meaning of the expression "luxury provided in a hotel" defined by Section 2(e) which reads as under
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
which the aforementioned Act applies has been defined in the Act. Section 2(24) defines "residential hotel" to mean any premises used ... definition is with reference to the premises where the hotel is located. Section 2(25) defines "restaurant or eating house" to mean
relevant provisions of the Act may be undertaken. S. 5(8) defines ,.premises" as any land not being used for agricultural purposes ... room or other accommodation in a hotel or lodging house. Sub-section (10) of S. 5 defines "standard rent" in relation
word "tenant" as defined in Section 5(11)(c) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred
room no. 305 of
Lajwanti Hotel has morphine content of 0.9 percent & 'Opium
derivatives' is defined under sub clause (3) of Clause
after verifying and allowing the claim of the assessee by treating the hotel premises as 'plant'. The appeal is allowed".
5. Before ... Whether the "building" of the hotel can be considered as 'plant' as defined under
Section 12 (1) contained in part II of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 enacts a rule of decision ... other conditions of the tenancy. The word 'tenant' is defined in the Act to include not only a tenant, whose tenancy subsists
tenant who has sub-let any premises:
9. Similarly, tenant has been defined in sub-section (11) of Section 5 of the Rent ... defined by the Transfer of Property Act ."
It was further observed that " Section 15(2) of the Bombay Rents, Hotel and Lodging House
Section 2 defines "establishment" and it reads as under:
(8) "Establishment" means a shop, commercial establishment, residential hotel, restaurant, eating house ... establishment for the purposes of this Act;
Sub-section (4) defines "commercial establishment" and it runs as under:
(4) "Commercial establishment
