organisations like the petitioners are also included as the very definition of "hotel" in terms of Section 2(4) of the Act ropes ... hotel" was enlarged indicating that the word "hotel" includes a club also and the "Explanation" to this definition was added
whether at the hotel or outside the hotel. He would urge that even services outside the survey number in which the hotel building is situated ... advisedly used in the definition. The reason for such inclusive definition is not far to seek. Residential accommodation in a hotel is the pivot
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 ... hotel cannot be described
as service in a hotel. The idea of a hotel can be better
clarified by illustration than by definition
hotel or a lodging house;"
26. It is also necessary at this juncture, incidentally, to see as to what premises means under the definition ... room or other accommodation in a hotel or lodging house, from the purview of the definition of 'building', but at the same time
timeshare arrangement given in Resorts would come under
the definition of "Hotels". The facilities enjoyed would be "luxury
provided in a Hotel ... definition of luxury,
The definition of 'luxury' in the Kerala Act takes in accommodation for
residence or use in a hotel
relevant provisions of the Luxury Tax Act , in specific, the
definition of ‘hotel’ under Section 2(f) . No specific objection has been raised ... from stay in a select category of a hotel room. The
definition of ‘hotel’ in Section 2(f) expressly includes a building or a part
professional services in order to operate the Hotel as a first-class full-service international Marriott Hotel for the account of owner on the terms ... covenants contained herein,, the parties hereto agree as follows:"
1.01 Definition.
'Hotel Sale' shall mean .... (ii) any sale, assignment, transfer or other
hotel is not intimately connected with it, by which apparently is meant, the business of the hotel. The business of the hotel is carried ... portions of the hotel premises to others for supplying hotel premises to others for supplying hotels. It may be that a hotel proprietor grants licenses
club not being a
residential club. We have noticed the definition of
‘residential hotel’ ( Section 2(22) and ‘restaurant or
eating house’ ( Section ... word ‘residential’
which qualifies hotel. In other words, there may be
hotels which do not provide lodging. Such hotels may
fall under Section
precinct of the hotel, the High Court has held that the entire hotel falls within the purview of the said definition ... hotels and restaurants, the intention might be to cover employees of a hotel who may not have been covered despite the fact that the hotel
