Section 13(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)Where all the returns are filed by a registered hotelier for any year ending on or after the appointed day by the prescribed dates, or on or before the date prescribed for filing the last return of that year, no order of assessment under sub-section (3) or (4) in respect of that year shall be made after the expiry of three years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such hotelier.Explanation.- In the case of returns filed by a registered hotelier referred to in sub-clause (ii) of clause (q) of section 2, the period of three years shall be computed from the end of the financial year in which the year, by reference to which the accounts of that hotelier are maintained in his books, ends:Provided that, where a fresh assessment is to be made in view of any order made in appeal under this Act or by the High Court or by the Supreme Court, such assessment shall be made within thirty-six months from the date of such order:Provided further that, in computing any period of limitation laid down in this subsection the time during which the assessment remained stayed under the order of the High Court or of the Supreme Court shall stand excluded:Provided also that, the Commissioner, may, in the interest of the revenue and for reasons to be recorded in writing, issue directions not to proceed with the assessment of any particular hotelier or class of hoteliers for any particular period. The period covered by such direction to stay the assessment proceeding shall be excluded in computing the period of limitation laid down in this sub-section.
