The Maharashtra Tax on Luxuries Act, 1987


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