Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,-- (a) "appellate authority" means an appellate authority appointed under sub-section (2) of section 3, (b) "assessing authority" means an assessing authority appointed under sub-section (1) of section 3, (c) "Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957, (d) "company" means a company as defined in section 3 of the Companies Act, 1956, (e) "hotel" means a building or part of a building where residential accommodation is by way of business provided for a monetary consideration and includes a lodging house Explanation.-- A guest house run by the Government or a company or a corporation established by or under any law or any other agency shall be deemed to be a hotel within the meaning of this clause, (f) "luxury provided in a hotel" means accommodation for residence and other amenities and services provided in a hotel, the rate of charges for which (exclusive of charges for food, drink and telephone calls) is fifteen rupees per day or more, (g) "prescribed" means prescribed by rules made under this Act, (h) "proprietor", in relation to a hotel, includes the person who for the time being is in charge of the management of the hotel