Section 2(q) in The Maharashtra Tax on Luxuries Act, 1987
(q)"Year" means-(i)the financial year; or(ii)in relation to any particular [registered hotelier [*] [These words were substituted for the words 'registered hotelier' by Maharashtra 16 of 1995, Section 54(8)(i).] ] for the purposes of this Act means the year by reference to which the accounts of the [hotelier [*] [These words were substituted for the words 'hotelier are' by Maharashtra 16 of 1995, Section 54(8)(ii).] are] ordinarily maintained in his books of accounts.
