Section 2, Hotel-Receipts Tax Act, 1980 [S1R-FTM]
As at 6 September 2026. In force from 15 June 1980.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "ancient monument" means any structure, erection or monument, or any tumulus or place of interment, or any cave, rock-sculpture, inscription or monolith, which is of historical, archaeological or artistic interest and which has been in existence for not less than one hundred years; (b) "antiquity" includes any coin, sculpture, painting, epigraph or other work of art or craftsmanship, and any article, object or thing detached from a building or cave, which has been in existence for not less than one hundred years; (c) "Director General" means the Director General of Archaeology appointed under section 4; (d) "protected monument" means an ancient monument which is declared to be of national importance by or under this Act; (e) "prohibited area" means an area specified as such under section 20A; (f) "owner" includes a joint owner invested with powers of management on behalf of himself and other joint owners and the successor in title of any such owner; (g) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (h) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
ancient monument: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "ancient monument" means any structure, erection or monument, or any tumulus or place of interment, or any cave, rock-sculpture, inscription or monolith, which is of historical, archaeological or artistic interest and which has been in existence for not less than one hundred years
ancient monument: 3 more definitions.
antiquity: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "antiquity" includes any coin, sculpture, painting, epigraph or other work of art or craftsmanship, and any article, object or thing detached from a building or cave, which has been in existence for not less than one hundred years
antiquity: 5 more definitions.
Director General: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Archaeology appointed under section 4
Director General: 30 more definitions.
owner: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "owner" includes a joint owner invested with powers of management on behalf of himself and other joint owners and the successor in title of any such owner
owner: 16 more definitions.
prohibited area: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "prohibited area" means an area specified as such under section 20A
protected monument: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "protected monument" means an ancient monument which is declared to be of national importance by or under this Act
protected monument: 6 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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