Section 2 of The Haryana Tax on Luxuries Act, 2007 — Definitions
Bare section text
Official Legislative Text
- (a)"Additional Commissioner" means the Additional Excise and Taxation Commissioner appointed under sub-section
- (1)of section 3;
- (b)"assessing authority" means a Deputy Excise and Taxation Commissioner or Excise and Taxation Officer or Assistant Excise and Taxation Officer appointed under sub-section
- (1)of section 3 by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;
- (c)"banquet hall" means any premises or place or garden or part of the garden or farm house or part of farm house, where accommodation or space is provided, by way of business for a monetary consideration, for marriage, reception, or matters related therewith, seminar, convention, banquet, kitty-party, meeting, or exhibition-cum-sale or such other hall as may be specified by the Commissioner, whether functions or events are conducted in such halls regularly or not;
- (d)"charges for banquet hall" include charges for air cooling, air conditioning, chairs, tables, utensils and vessels, shamiana, tent, electricity, water, fuel, interior or exterior decoration, music, systems, orchestra, live telecast, and the like and any amount received by way of donation or charity or by whatever name called in relation to letting out the banquet hall but do not include any charges for food and drinks; Explanation.- If any question arises whether any charges are charges for banquet hall, such question shall be referred to the State Government and decision of the State Government shall be final;
- (e)"charges for lodging" includes charges for air-conditioning, telephone, telephone calls, internet, television, radio, music, extra beds and other amenities for which charges are compulsorily payable, but excluding charges for food and drinks; Explanation.- If any question arises whether any charges are charges for lodging, such question shall be referred to the State Government and the decision of the State Government shall be final;
- (f)"Commissioner" means the Excise and Taxation Commissioner appointed under sub-section
- (1)of section 3;
- (g)"concessional rate" in relation to luxury provided in a hotel or banquet hall means a rate lower than the normal rate fixed for such luxury by the proprietor; Explanation.- "Normal rate" means the rates discounted according to ordinary practice in hotel industry but shall not include cash discount;
- (h)"hotel" means any premises or place of premises where lodging accommodation along with the lawns thereof, with or without board is by way of business provided for a monetary consideration, and includes a lodging house, club and holiday resorts; Explanation.- a club, a lodging house and a holiday resort for which charges are collected for providing accommodation along with the lawns thereof, whether or not in the course of business shall be deemed to be a hotel for the purpose of this Act;
- (i)"joint Commissioner" means the Joint Excise and Taxation Commissioner appointed under sub-section
- (1)of section 3;
- (j)"luxuries" means services ministering to enjoyment, comfort or pleasure extraordinary to necessities of life;
- (k)"luxury provided in a banquet hall" means accommodation or space provided in a banquet hall, the rate of charges for which (including charges for air cooling, air conditioning, chairs, tables, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music, orchestra, live-telecast, or other amenities but not including any charges for food and drinks) shall be twenty thousand rupees or more per occasion; Explanation.- While computing twenty thousand rupees or more, charges for providing air cooling, air conditioning, chairs, tables, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music, orchestra, live telecast, or other amenities shall be taken in account even if charged separately whether by the proprietor of a banquet hall or on his behalf by any other person providing such amenities in any capacity recognized by law if such amenities are provided within the premises of such banquet hall;
- (l)"luxury provided in a hotel" means accommodation for lodging provided in a hotel, the rate of charges for which (including charges for air conditioning, telephone, telephone calls, internet, television, radio, music, extra beds and other amenities for which charges are compulsorily payable, but excluding charges for food and drinks) shall be two thousand rupees or more per room per day or part of a day; Explanation.- While computing two thousand rupees or more, charges for use of amenities such as health club, beauty parlour, swimming pools, conference hall and the like shall be taken into account even if charged separately whether by the proprietor of a hotel or on his behalf by any other person owning or holding such amenities in any capacity recognized by law if such amenities are located within the premises of such hotel;
- (m)"proprietor" means any person who is owning or holding a hotel or a banquet hall in any capacity recognized by law and includes, the person who for the time being is in-charge of the management of such hotel or banquet hall;
- (n)"State Government" means the Government of the State of Haryana in the administrative Department;
- (o)"tax" means the luxury tax levied and collected under this Act;
- (p)"year" means the financial year.