Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 2,- (a) for clause (2), the following shall be substituted, namely:- "(2) "business" includes the activities of providing accommodation· or space for residence, marriage, reception, banquets, ceremonies, events, functions, seminars, conventions, meetings or exhibition-cum-sale and for medical treatment and any other service in connection with or ancillary to such activities of providing accommodation or space, for monetary consideration, whether or not such activities of providing accommodation or space is carried on with motive to make gain or profit and whether or not any gain or profit accrues from such activities;" ; (b) for clause (5), the following shall be substituted, namely:- "(5) "hotel" means a building or part of a building along with the lawns thereof, where accommodation or space with or without board is provided by way of business for a monetary consideration and includes a lodging house, a luxury boat, a heritage home, an inn, and a public house but it does not include students' hostel and residential house let out on monthly rents; Explanation. l- A club and a holiday resort for which charges are collected for providing accommodation whether or not in· !he course of business shall be deemed to be a hotel for the purpose of this Act. Assam ActV of1989. THE ASSAM GAZETTE, · EXTRAORDINARY, AUGUST 29, 2009 1389 Explanation. II.- Any premises or part of premises, a marriage hall or a community hall or any other place where accommodation or space is provided, by way of business for a monetary consideration, whether business activities are conducted in such place regularly or not, shall also be deemed to be a hotel for the purpose of this Act; ., (c) after clause (5), a new clause (5A) shall be inserted, namely:- "(SA) "hospital" includes a nursing home, therapy centre or any other treatment centre, by whatever name called, where residential accommodation with or without board is provided by way of business for a monetary consideration to any person or his attendant, for the treatment of such person, but does not include a hospital under control of the Central Government or the State Government;"; ( d) in clause (7), after the after the existing provision, the following explanation shall be inserted, namely:- "Explanation. - Where accommodation or space is provided for the purpose of marriage, reception, banquet, ceremonies, events, functions, seminars, conventions, meetings or exhibition-cum-sale, luxury provided in a hotel shall mean the accommodation or space and other services provided for charges including air conditioning, chairs, tables, utensils and vessels, shamiana, tent, electricity, water, fuel, interior or exterior decoration, music systems, orchestra, live telecast, and the like;"; (e) after clause (7), a new clause (7 A) shall be ins'erted, namely:- "(7A) "luxury provided in a hospital" means the accommodation · provided in a hospital to any ·person or his attendant for charges including the charges for air conditioning, television or radio, or any other service provided thereto in connection with the residence but does not include any charges for food, medidnes, professional medical services and any medical test;" ; (f) in clause (9), after the words "a hotelier'', the words " or a proprietor" shall be inserted; (g) after clause (10), a new clause (lOA) shall be inserted, nainely: - "(lOA) "proprietor" in relation to a hospital means the person who owns the hospital and includes the person who for the time being is in charge of the management of such hospital;" ; (h) for clause (11), the following shall be substituted, namely:- "(11) "receipts" means the amount of monetary consideration received or . receivable, by- (a) a hotelier or by his agent in respect of the luxuries provided in a hotel; 1390 Amendment of section 3. THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2009 (b) a proprietor or by his agent in respect of the luxuries provided in a hospital;" ; · (i) in clause (15), after the words "in a hotel" the words" or in a hospital" shall be inserted; (j) for clause (16), the following shall be substituted, namely:- "(16) "turnover of receipts" means the aggregate of the amounts of monetary consideration received or receivable during a.given period by,- (a) a hotelier or by his agent in respect of the luxuries provided in a hotel; · (b) a proprietor or by his agent in resp~ct of the luxuries provided in a hospital;" ; (k) clause (17) shall be omitted.