Industrial revolution took place in Europe in 1760. It gave momentum to the social and economical
life of the people. The new concept of factory system provided by various physical and material amenities but adversely affected the Human Resources. Fatigue and Depression were the new diseased developed by this industrial phenomenon. J. B.Shaw, a great thinker in U.K in his famous Essay "where the wealth accu- mulates and the men decay" rightly pointed out mecha- nism of human talent. Doctors in Europe advised people to visit at hill station for mental relaxation. It was the correct remedy to come out form boredom and mental tension. In this millennium age, tourism has become a prominent part of human life, which gives synergy and energy to keep pace with the present com- petitive world. The world's population is growing. "People over 50 have half of the disposable income in the U.S and those over 65 enjoy twice the discretionary in- come of people 25-34. The net worth of U.S. house- holds headed by people over 60 grew by 30 percent over the last decade"1 There are many other trends affecting travel. Many households have two income earners. This means that there are more discretionary funds for travel. Over the centuries, travel has devel- oped for business, health, social and cultural reasons. Travel is an important part of our lives. Now a day, people go to hill station mainly
to relax and enjoy themselves. At such a place they drive pleasure from seeing historical monuments, natural scenery and sightseeing. Their satisfaction at hill station depends solely and largely on the hotel industry and service industry. Tourists frequently visit that hill station where they get good hospitability. Above all, where they are provide platable dishes at reasonable rates.
Matheran is an ideal hill station situated at Neral a scenic place in Raigad District of Maharashtra. Its attraction to tourists is beyond dispute. It can further flourish in the