Section 36 in The Maharashtra Tax on Luxuries Act, 1987
36. Appeals.
(1)An appeal from every original order no being an order mentioned in section 37, passed under this Act or the rules made thereunder, shall lie, -(a)[ if the order is made by the Assistant Commissioner of Luxury Tax, or Luxury Tax Officer, or any other officer subordinate to him, to the Deputy Commissioner; [Clauses (a), (b) and (c) were substituted by Maharashtra 32 of 2006, section 2 (a).](b)if the order is made by the Deputy Commissioner, to the Joint Commissioner;(c)if the order is made by the Joint Commissioner, to the Commissioner.](2)In the case of an order passed in appeal by [the Deputy Commissioner or by a Joint Commissioner] [These words were substituted for the word 'an Assistant Commissioner, or' by Deputy commissioner by Maharashtra 32 of 2006 Section 25(b).], a second appeal shall lie to the Commissioner.(3)Every order passed in appeal under this section, shall, subject, to the provisions of sections 38 and 41, be final.(4)Subject to the provisions, of section 40, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against.(5)No appeal against an order of assessment with or without interest or penalty, or against an order levying an interest or penalty or both or against an order directing the forfeiture of any tax collected by a hotelier, shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of the payment of the tax with or without interest or penalty or both or as the case may be of the payment of the interest or penalty or both and the amount forfeited, in respect of which the appeal has been preferred:Provided that, an appellate authority may if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order-(a)without payment of the tax with interest or penalty (if any), or as the case may be, of the interest or penalty or both and of the sum forfeited, on the appellant furnishing in the prescribed manner security of such amount as it may direct, or(b)on proof of payment of such smaller sum, with or without security for such amount of tax, interest or penalty or sum forfeited which remains unpaid, as it may direct.(6)Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following power:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by in and after making such further inquiry as may be necessary; and the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such assessment;(b)in an appeal against an order levying interest or penalty, the appellate authority may conform or cancel such order or vary it so as either to enhance or to reduce the interest or penalty;(c)in any other case, the appellate authority may pass such orders in the appeal as it deems just and proper:Provided that, the appellate authority shall not enhance an assessment of interest or penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
