Section 7(2) in The Maharashtra Tax on Luxuries Act, 1987
(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.
