This paper aims to clarify the regional characteristics of the development of tourism accompanying economic growth in India and the tourist industry using development in the Kumaon region of Uttarakhand. The state of Uttarakhand is known as a Himalayan hill resort area with various tourism resources, such as hillside summer retreats in regions with beautiful lakeside scenery and views of year-round snow of the Himalayan Mountains, Hindu pilgrimage sites and so on. In particular, the development of hillside summer retreats was facilitated by the forging of roads through steep mountainous regions and the construction of hotels and vacation homes by the English during the colonial period. In recent years tourists from all over India have visited Uttarakhand, and that number is increasing rapidly. While it is obvious that many of the tourists come from the North and South West regions of India, there is a particularly large number who come from the greater Delhi metropolitan area. It is assumed that these visits constitute utilization of leisure time by the middle class. With new development of hill resorts, Naukuchiatal has been one recipient of the ever-increasing number of domestic tourists. Surrounded by tourism resources centered on the lake, Uttarakhand has experienced growing development of lodging accommodations by local residents and hotel capital from inside and outside the state. Hence, a certain ripple effect to the local economy can be observed for both local residents and merchants within the region regarding employment at lodging accommodations, necessary services, and the demand for materials.