Section 51(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Without prejudice to any power to make rules contained elsewhere in the Act, the State Government may make rules generally to carry out the purposes of this Act; and such rules may include rules for levy of fees for any of the purposes of this Act.] [Sub-section (1) and (2) were substituted by Maharashtra 17 of 1993 Section 24.]
