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In this Act, unless the context otherwise requires, — Definitions. (a) "Calcutta" means the town of Calcutta as defined in section 3 of the Calcutta Police Act, 1866, together with the suburbs of Calcutta as defined by notification under section 1 of the Calcutta Suburban Police Act, 1866; (b) "entertainment" means any exhibition, performance,amusement, game, sport, cabaret, dance or floor show and includes performance by any singer, musician or bandsman provided in any hotel or restaurant; (c) "entertainment tax" means tax payable under section 3 of this Act; Short title, extent and application. 131 The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972. [West Ben. Act (Sections (d) "luxury" means provision for air-conditioning through air- conditioner or central air-conditioning or any other mechanical means provided in any of the rooms, or in any part of a building which constitutes a hotel or restaurant; (e) "luxury tax" means tax levied under section 4 of this Act; (f) "prescribed" means prescribed by rules made under this Act; (g) "proprietor" in relation to a hotel includes the person who for the time being is in charge of management of a hotel; (h) "restaurant" includes an eating-house. Liability for