Section 7 in The Maharashtra Tax on Luxuries Act, 1987
7. Authorities under the Act.
(1)(a)For carrying out the purposes of this Act, the State Government shall appoint an officer to be the Commissioner of Luxury Tax for the whole of the State of Maharashtra.(b)The State Government may appoint,-(i)[the Special Commissioner of Luxury Tax and one or more officers] [These words were substituted for the words 'one or more officers' by Maharashtra 8 of 2012, Section 11 (w.e.f. 1-5-2012).] to be the Additional Commissioner of Luxury Tax, and(ii)[ such number of Joint Commissioners of Luxury Tax, Senior Deputy Commissioner of Luxury Tax, Deputy Commissioner of Luxury Tax, Assistant Commissioner of Luxury Tax and Luxury Tax Officers and other officers and persons with such designation as it thinks necessary.] [Sub-clause (ii) was substituted by Maharashtra 32 of 2006, Section 17.](2)An officer appointed under sub-clause (i) or (ii) of clause (b) of sub-section (1) shall, within the limits of such areas as the State Government may specify, by notification in the Official Gazette, to be within his jurisdiction, exercise such powers and perform such duties of the Commissioner as the State Government may specify in such notification.(3)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.
