Section 4 in The Maharashtra Tax on Luxuries Act, 1987
4. Liability of hotelier [* * *] [The words 'textile trader and tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006. Section 14(b).] to pay tax.
(1)Subject to the provisions of this Act and the rules made thereunder, there shall be paid by [every hotelier [* * *] [These words were substituted for the words 'every hotelier' by Maharashtra 16 of 1995. Section 57(1).] ] who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act.(2)If a person other than the owner including (part owner) if for the time being in charge of the [business] [This word was substituted for the word 'hotel' by Maharashtra 17 of 1993, Section 17(1)(b).] then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax.
