The Maharashtra Tax on Luxuries Act, 1987
 

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Section No. Particulars
1   Short title, extent and commencement
2   Definitions
3   Incidence and Levy of tax
4   Liability of hotelier to pay tax
5   Liability of firms as hoteliers
6   Special provision regarding liability to pay tax including any penalty or interest in certain cases
7   Authorities under the Act
8   Registration
8A   Fresh Registration Certificate
9   Non-transferability of registration certificate
10   Information to be furnished regarding changes in business etc.
11   Certificate of registration to continue in certain circumstances
12   Returns
13   Assessment of tax
14   Applicability of provisions of this Act to person liable to pay tax under section 6
15   Reassessment of turnover escaping assessment, under-assessed, etc.
16   Imposition of penalty and levy of interest
17   Imposition of penalty for contravening certain provisions
18   Payment of tax
19   Rounding off the tax etc.
20   Special powers of authorities for recovery of tax as arrear of land revenue
21   Special mode of recovery and certain recovery proceedings
22   Exemption
22A   Calculation of cumulative quantum of benefits under the New Package Scheme of Incentives for Tourism Projects
23   Refund of excess payment
24   Interest on delayed refunds
24A   Interest on amount of refund.
25   Power to withhold refund in certain cases
26   Remission of tax
27   Prohibition against collection of tax in certain cases
28   Bill or cash memorandum to be issued to customer.
29   Accounts
30   Production and inspection of accounts and documents and search of premises
31   [ Hotelier ] to declare the name of owner of business
32   Power to collect statistics
33   Determination of certain disputed question
34   Powers of Commissioner
35   Bar to certain proceedings
36   Appeals
37   Non-appealable orders
38   Revision
39   Court fee on appeal and certain other applications
40   Application of sections 4, 5 and 12 of Limitation Act
41   Rectification of mistakes
42   Offences and penalties
43   Disclosure of information by any public servant
44   Offences by companies
45   Investigation of offences
46   Compounding of offences
47   Power to transfer proceedings
48   Appearance before any authority in proceedings
49   Persons appointed under section 7 to be public servants
50   Indemnity
51   Power to make rules
52   Repeal of Mah. XXI of 1974
53   Savings
54   Removal of difficulties
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