Section 14 in The Maharashtra Tax on Luxuries Act, 1987
14. Applicability of provisions of this Act to person liable to pay tax under section 6.
- Where in respect of any tax (including any penalty or interest) due from a hotelier under this Act, any other person is liable for payment thereof under section 6, then such other person shall be deemed to be a hotelier for the purpose of this Act, and all the relevant provisions of this Act shall in respect of such liability apply to such person, also, as if he were the hotelier.
