Section 2. Definitions

(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, drink 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. 2. Definitions. In this Act, unless the context otherwise requires,-- (1) "assessee" means a person by whom hotel-receipts tax or any other sum of money is payable under this Act and includes--