Application of expenditure tax: hotel room-charge threshold triggers composite-charge allocation and Assessing Officer reassessment powers. The Act applies to chargeable expenditure in hotels where room charges meet the statutory threshold; composite charges covering room and food require the room component to be determined in the prescribed manner. If composite charges cover room, food, drinks or services and the prescribed method does not apply, or if room charges appear understated and other charges overstated, the Assessing Officer may determine room charges on a reasonable basis to identify the taxable portion. The Act also covers chargeable expenditure in restaurants within its temporal scope.