Inclusive definition of marriage hall does not by itself attract luxury tax; statutory conditions must be satisfied on the facts.

An exhibition-cum-sale hall is not automatically taxable as a "marriage hall" under the Karnataka Tax on Luxuries Act merely because the definition in section 2(5B) is inclusive. Luxury tax under section 3C applies only where the charges relate to luxury services provided in a marriage hall, and the premises, on the facts, must be a building or part of a building used for marriage or reception-related accommodation. The court held that the notices relied on an overbroad reading of the definition and taxed rental income from exhibition-cum-sale use without satisfying the statutory conditions. The demands could not be sustained.

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Issues: Whether an exhibition-cum-sale hall such as BIEC falls within the definition of "marriage hall" under the Karnataka Tax on Luxuries Act, 1979 so as to attract luxury tax under section 3C.

Analysis: The definition of "marriage hall" in section 2(5B) is inclusive, but an inclusive clause does not automatically make every exhibition-cum-sale hall taxable. The charging provision in section 3C operates only when charges are for luxury provided in a marriage hall, and "luxury" under section 2(4B) refers to services ministering to enjoyment, comfort or pleasure beyond necessities of life. The amended definition must therefore be read in the context of the statutory scheme and the taxing entry, and the factual inquiry remains whether the premises, on the established facts, is a building or part of a building where accommodation is provided for marriage or reception or matters related therewith. On the facts, the impugned notices proceeded on an overbroad understanding of the definition and treated rental income from exhibition-cum-sale use as taxable without satisfying the statutory conditions.

Conclusion: BIEC was not shown to be a "marriage hall" liable to luxury tax under section 3C, and the demands based on the impugned notices could not be sustained.

Ratio Decidendi: An exhibition-cum-sale hall is not taxable as a "marriage hall" merely because it is included in the expanded definition; the charging section applies only where the statutory conditions of accommodation for marriage-related use and taxable luxury services are established on the facts.

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