In this Act, unless the subject or subject matter otherwise,-
(a) "Hotel" means a hotel run on a commercial basis providing accommodation with or without catering and this term also includes restaurants.
(b) "Owner" in relation to any hotel or shop shall mean the person having ultimate control over the business of the hotel or shop and this term shall also include a manager or managing agent appointed to run the business of such hotel or shop.
(c) "Customer" means a customer who comes to the hotel for food (meal) with or without staying at the hotel.
(d) "Alcohol" means all kinds of foreign or indigenous liquors and liquors prepared by fermenting fruits or grains or in any other way.
(e) "Shop" also means furnace shop.
(f) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act.