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....ncing 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 bui....

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....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, teleph....