law: Expenditure-Tax Act, 1987 
  2. Definitions 
  In this Act unless the context otherwise
  
  requires,- 
  (1) "assessee" means a person
  
  responsible for collecting the expenditure-tax payable under the provisions of
  
  this Act;
  (2) "assessment year" means the
  
  period of twelve months commencing on the 1st day of April every year;
  (3) "Board" means the Central Board of
  
  Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of
  
  1963);
  (4) "chargeable expenditure" means
  
  the expenditure referred to in section 5;
  (5) "expenditure-tax" or
  
  "tax" means the tax chargeable under the provisions of this Act;
  (6) "hotel" includes a building or
  
  part of a building where residential accommodation is, by way of business,
  
  provided for a monetary consideration;
  (7) "Income-tax Act" means the
  
  Income-tax Act, 1961 (43 of 1961);
  (8) "Person responsible for collecting"
  
  means a person who is required to collect tax under this Act or is required to
  
  pay any other sum of money under this Act and includes- 
  (a) every person in
  
  respect of whom any proceedings under this Act have been taken, and;
  (b) every person who
  
  is deemed to be an assessee-in-default under any provision of this Act;
  (9) "prescribed" means prescribed by
  
  rules made under this Act;
   1  [(9A) "restaurant" means any
  
  premises, not being a restaurant situated in a hotel referred to in clause (1) of
  
  section 3, in which the business of sale of food or drink to the public is
  
  carried on and such premises, at the beginning of any month, are equipped with,
  
  or have access to, facilities for air-conditioning;]
  (10) "room charges" means the
  
  charges for a unit of residential accommodation in a hotel and includes the
  
  charges for- 
  (a) furniture,
  
  air-conditioner, refrigerator, radio, music, telephone, television, and
  (b) such other
  
  services as are normally included by a hotel in room rent, but does not include
  
  charges for food, drinks and any services other than those referred to in
  
  sub-clauses (a) and (b);
  (11) all other words and expressions used
  
  herein but not defined and defined in the Income-tax Act shall have the
  
  meanings respectively assigned to them in that Act.