Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,— Definitions. (a) “assessing authority” means an officer, appointed as such, by the State Government by notification in the Official Gazette to make an assessment under this Act ; (b) “banquet hall” means any premises, garden or farm house, marriage palace or any part thereof, where accommodation or space is let out for a monetary consideration for marriages, receptions, conventions, banquets, kitty- parties, meetings or exhibitions for sale of goods or for arranging functions or events whether on regular or periodical or occasional basis ; (c) “charges for luxury provided in a banquet hall” includes an amount received by way of donation or charity or by whatever name called for luxury provided in a banquet hall ; (d) “Commissioner” means an officer, appointed as the Excise and Taxation Commissioner by the State Government under sub-section (1) of section 3 ; 64 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) (e) "concessional rate" means a rate, lower than the normal rate fixed for a luxury by the proprietor ; )"hotel" means any premises including lawn, lodging house, club. if any, or a holiday resort, let out whether on regular or periodical or occasional basis for a monetary consideration ; (g) "luxury" means the services, rendered for the purpose of enjoyment, comfort or pleasure ; (h) luxury provided in a banquet hall" means the luxury, provided by way of accommodation or space in a banquet hall on payment of a sum, not less than five thousand rupees per occasion or such other sum, as may be specified by the State Government by notification, which shall include the charges for air cooling, air conditioning, chairs, tables, linen, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music orchestra, live telecast or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks; Explanation.-While calculating the sum of five thousand rupees or any other specified sum, the charges for providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf; "luxury provided in a hotel" means a luxury, provided by way of accommodation for lodging in a hotel on payment of a sum, not less than two hundred rupees per day or such other sum, as may be specified by the State Government by notification, which shall include the charges for air-conditioning, telephone, fax, internet, television, radio music, health club, beauty parlour, swimming pool, conference hall or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks ; Explanation.-While calculating the sum of two hundred rupees or any other specified sum, the charges for providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf; 64 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) (e) (g) (h) “concessional rate” means a rate, lower than the normal rate fixed for a luxury by the proprietor ; “hotel” means any premises including lawn, lodging house, Club, if any, or a holiday resort, let out whether on regular or periodica] or occasional basis for a monetary consideration ; “luxury” means the services, rendered for the purpose of enjoyment, comfort or pleasure ; “luxury provided in a banquet hall” means the luxury, provided by way of accommodation or space in a banquet hall on payment of a sum, not less than five thousand rupees per occasion or such other sum, as may be specified by the State Government by notification, which shall include the charges for air cooling, air conditioning, chairs, tables, linen, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music orchestra, live telecast or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks ; Explanation.—While calculating the sum of five thousand rupees or any other specified sum, the charges for providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf ; “luxury provided in a hotel” means a luxury, provided by way of accommodation for lodging in a hotel on payment of a sum, not less than two hundred rupees per day or such other sum, as may be specified by the State Government by notification, which shall include the charges for air-conditioning, telephone, fax, internet, television, radio music, health club, beauty parlour, swimming pool, conference hall or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks ; Explanation.—While calculating the sum of two hundred rupees or any other specified sum, the charges for providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf ; PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) (i) "normal rate means the rate, charged from any user after giving the discounts as per ordinary practice in a hotel or banquet hall, but excluding the cash discount, if any ; (6) "prescribed" means prescribed by rules made under this Act ; ()"proprietor" means any person, who is an owner or a contractor or a lessee, managing a hotel or a banquet hall, as the case may be, in any capacity, and includes the person, who for the time being, is managing the affairs of such hotel or banquet hall ; (m) "section means a section of this Act ; 65 (n) "State Government" means the Government of the State of Punjab in the Department of Excise and Taxation ; (o) "tax" means the luxury tax, levied and collected under this Act ; and (p) year" means the financial year.