Amendment status not verified — confirm the current text below against the official source.
In this Chapter, unless the context otherwise requires :- (a) “American plan” means the tariff plan in which the rent of the room includes the charges for the breakfast the lunch and the dinner and may include the charges for the evening tea; (b) “Continental Plan” means the tariff plan in which the rent for the room includes the charges for the breakfast; [(c)“hotel” includes a residential unit (including a tent made unit) wherein rooms are provided to customers on rent and it also includes conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and also space provided on rent by the owners of open space for business purposes, but does not include approved units under paying guest scheme of the department of tourism of the Uttarakhand Government;]1 (d) “Luxuries” means such amenities as are provided in a hotel to the occupants of such rooms or suites therein as carry a rent of rupees one thousand or more per day; (e) “Luxury Tax” or “the tax” means the tax levied under section 4; (f) “Modified American Plan” means the tariff plan in which the rent of the room includes the charges for the breakfast and one meal, either lunch or dinner; (g) “Proprietor” meant the owner of the hotel and includes the person, who, for the time being is incharge of the management of the hotel;