2Definitions

In this Act, unless the context otherwise requires,--

(1) "assessee" means a person by whom hotel-receipts tax or any other sum of money is payable under this Act and includes--

(a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his chargeable receipts or of the amount of refund due to him or of the chargeable receipts of any other person in respect of which he is assessable or of the amount of refund due to such other person;

(b) every person who is deemed to be an assessee in default under any provision of this Act;

(2) "assessment" includes reassessment;

(3) "assessment year" means the period of twelve months commencing on the 1st day of April every year;

(4) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(5) "chargeable receipts" means the total amount of all charges referred to in section 6, computed in the manner laid down in section 7;

(6) "hotel" includes a building or part of a building where residential accommodation is, by way of business, provided for a monetary consideration;

(7) "hotel-receipts tax" or "tax" means the tax chargeable under the provisions of this Act;

(8) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);

(9) "prescribed" means prescribed by rules made under this Act;

(10) "room charges" means the charges for a unit of residential accommodation in a hotel and includes the charges for

(a) furniture, air-conditioner, refrigerator, radio, music, telephone, television, and

(b) such other services as are normally included by a hotel in room rent,

but does not include charges for food, drink and any services other than those referred to in sub-clauses (a) and (b);

(11) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.