Category: Hospitality Services

Hotel Receipts Tax Rules 1981

For the purposes of sub-section (2) of section 3-of the Act in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined by deducting from the composite charge, the charges for food in the following manner, namely :-


An owner or keeper of any hotel, inn, motel, motor court, boardinghouse or lodging house in this State is not civilly liable for the theft, loss, damage or destruction of any property brought by a patron upon the premises or left in a motor vehicle upon the premises because of theft, burglary, fire or otherwise, in the absence of gross neglect by the owner or keeper.


If the Director of Estates considers it necessary or expedient so to do for the purpose of securing accommodation for Government officers or other persons for whom he is required to find accommodation, he may, by written order served on the manager of a hotel declare so much of the accommodation in the hotel, not exceeding twenty-five per cent of the total accommodation therein, as may be specified in the order to be controlled accommodation for the purposes of this Act.

The Hotel-Receipts Tax Act 1980

Subject to the provisions of sub-section (2) and sub-section (3), this Act shall apply in relation to every hotel wherein the room charges for residential accommodation provided to any person at any time during the previous year are seventy-five rupees or more per day per individual.

BYE-LAWS FOR LODGING HOUSES: New Delhi Municipal Council Act 1994

For the purpose of bye-laws 4 to 8 a “lodging house” shall mean a sarai, hotel, boarding house for the public, rest house, or unlicensed emigration depot or any other place where the public are admitted and provided with sleeping accommodation on payment and shall include religious and charitable institutions or “Ran Baseras” maintained and supervised by the Government or the Council.

Hotel Proprietors Act 1956

United Kingdom

In this Act, the expression “hotel” means an establishment held out by the proprietor as offering food, drink and, if so required, sleeping accommodation, without special contract, to any traveller presenting himself who appears able and willing to pay a reasonable sum for the services and facilities provided and who is in a fit state to be received.