" The expression 'chargeable expenditure ' is defined in clauses (a), (b), (c) and (d) of Section 5, which read: "For the purposes of this Act, chargeable expend iture means any expenditure incurred in, or payments made to, a hotel to which this Act applies, in connection with the provision of, (a) any accommodation, residential or otherwise; or (b) food or drink by the hotel, whether at the hotel or outside, or by any other person at the hotel; or (c) any accommodation in such hotel on hire or lease; or (d) any other services at the hotel, either by the hotel or by any other person, by way of beauty parlour, health 929 club, swimming pool or other similar services." (Rest of the provisions of Section 5 are omitted as unnecessary for the present) The expression 'Assessee ', 'Hotel ', 'Room charges ' are some of the material expressions defined in the interpreta tion clause.