(1) In this Act, unless the context otherwise requires,-
(a) Business includes the activity of providing residential accommodation and any other service in connection with or incidental or ancillary to such activity of providing residential accommodation, by a hotelier for monetary consideration;
(b) Concessional rate in relation to a luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotelier or lower than that fixed by any Government authority, or under any law for the time being in force;
(c) Hotel includes a residential accommodation, a lodging house, an inn, a public house or a building or part thereof where residential accommodation is provided in the course of business;
(d) Hotelier means the owner of the hotel and includes the person who for the time being is incharge of the management of the hotel;
(e) Luxury provided in a hotel means accommodation and other services provided in a hotel, the rate of charges for which, including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like is sixty rupees  ........... per day or more, but does not include the supply of food and drinks where such supply is separately charged for;
(f) Person includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government;
(g) Place of business includes an office, or any other place which a hotelier uses for the purpose of his business or where he keeps his books of accounts;
(h) Receipt means the amount of monetary consideration received or receivable by a hotelier or by his agent for any luxury provided in a hotel but shall not include the tax payable under this Act and collected separately by the hotelier;
(i) Registered hotelier means a hotelier registered under this Act;
 (j) Vanijyik Kar Adhiniyam means the Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No. 5 of 1995);
(k) Turnover in relation to any period means the aggregate of the amount of receipts received or receivable by a hotelier in respect of the luxuries provided by him in a hotel.
(2) All those expressions which are used but are not defined in this Act and are defined in the  Vanijyik Kar Adhiniyam shall have the meaning assigned to them in that Act.
1. The words "per person" deleted by Amendment Act, 1990 with effect from . 15.9.90.
2. Substituted by Amendment Act 2001 with effect from . 24-12-2001
3. Substituted by Amendment Act 2001 with effect from . 24-12-2001
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