Section 54(a) in The Maharashtra Tax on Luxuries Act, 1987
(a)appoints an Officer, appointed as the Commissioner of Sales Tax under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959) (hereinafter referred to as "the Sales Tax Act"), also to be the Commissioner of Luxury Tax for the whole of State of Maharashtra, for carrying out the purposes of the said Act.
