Section 13 in The Maharashtra Tax on Luxuries Act, 1987
13. Assessment of tax.
(1)The amount of tax due from a hotelier liable to pay tax shall be assessed separately for each year during which he is so liable:Provided that, the Commissioner may, subject to such conditions as may be prescribed, assess the tax due from any hotelier during a part of a year.(2)If the Commissioner is satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete he shall assess the amount of tax due from the hotelier on the basis of such returns.(3)If the Commissioner is not satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, and he thinks it necessary to require the presence of the hotelier or the production of further evidence, he shall serve on such hotelier a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such hotelier relies in support of his returns, or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the hotelier.(4)If a registered hotelier fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best of his judgement, the amount of tax due from him.(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.(6)If a registered hotelier does not furnish return in respect of period by the prescribed date, the Commissioner shall, at any time within five years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of the tax (if any) due from him.(7)If the Commissioner has reason to believe that a hotelier is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required by section 8, the Commissioner shall, at any time, within eight years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of tax (if any) due from the hotelier in respect of that period, and any period or periods subsequent thereto.(8)Notwithstanding anything contained in the foregoing provisions of this section, where the Commissioner is not satisfied about the correctness or the completeness of the accounts of a hotelier, or where no method of accounting has been regularly employed by a hotelier, the Commissioner may, after giving, the hotelier a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax (if any) due from him.(9)Any assessment made under this section shall be without prejudice to any penalty, or prosecution for an offence, under this Act.
