Tourism is developing rapidly all over the world and has its impacts on social, cultural and economic set up of different countries. As tourism has assumed a new dimension, it becomes essential to make an in depth study of various aspects related to it. Travel and tourism has acquired importance over a period of time next to oil industry. Realizing the importance of tourism government of India have started taking necessary steps to develop this vast potential area. Tourism has been recognized as smokeless industry pertaining to the people, transporting them to a designated destination, putting them comfortably as their pockets permits, entertaining them and sending them back with sweet memories.