Section 2(10), 3 & 5 of the Expenditure Tax Act,  1987 — Expenditure Tax — Expenditure tax act refers to room charges for an unit of residential accommodation in terms of the definition in section 2(10) ; there is no further distinction made in the Act on the basis of double occupancy or triple occupancy or quad occupancy when it comes to determination of room charges. Act was applicable to the assessees, since the room charges per residential unit were in excess of Rs 1200 per day, though cheques were fixed on double occupancy basis — Travel & Tourism Association of Goa vs. Union of India [2019] 311 CTR 185 (Bombay)