Section 21(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)Notwithstanding anything contained in any law for the time being in force, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the hotelier at his last address known to the Commissioner, require-(a)any person from whom any amount of money is due, or may become due to a hotelier on whom notice has been served under sub-section (4) of section 18, or(b)any person who holds or may subsequently hold money for or on account of such hotelier,to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the hotelier in respect of the arrears of tax, penalty, interest or sum forfeited under this Act, or the whole of the money when it is equal to less than that amount.Explanation. - For the purposes of this section, the amount of money due to a hotelier from, or money held for or on account of a hotelier by any person, shall be calculated after deducting therefrom such claims (if any) lawfully subsisting, as may have fallen due for payment by such hotelier to such person.
