" Explanation omitted as unnecessary Section 5(2) omitted as unnecessary except explanation (ii) Explanation (ii) to Section 5(2) provides: "any food, drink or other services shall be deemed to have been provided on the premises of a hotel if the same is or are provided in the hotel or any place appurtenant thereto and where the hotel is situate in a part of build ing, in any other part of the building." Section 6 provides: "6(1) Subject to the provisions of this Act, the chargeable receipts of any previous year of an assessee shall be the total amount of all charges, by whatever name called, received by, or accruing or arising to, the assessee in connection with the provision of residential accommodation, food, drink and other services or any of them (including such charges from persons not provided with such accommodation) in the course of carrying on the business of a hotel to which this Act applies and shall also include every amount collected by the assessee by way of tax under this Act, sales tax, entertainment tax and tax on luxuries." (2) For the removal of doubts, it is hereby declared that where any such charges have been included in the chargeable receipts of any previous year as charges accuring or arising to the assessee during that previous year, 886 such charges shall not be included in the chargeable receipts of any subsequent previous year in which they are received by the asses see." Other provisions are machinery provisions, providing for the mode of assessment: levy and collection of the tax; for appeals; for of fences: penalties; punishments, etc.