Section 8(6) in The Maharashtra Tax on Luxuries Act, 1987
(6)[ Where the Commissioner is satisfied that any registered hotelier [* * * *] [Sub-section (6) was substituted by Maharashtra 16 of 1995, Section 59(3).] has discontinued, transferred or otherwise disposed of his business and has failed to apply under sub-section (5) for cancellation of certificate of registration, the Commissioner may, after giving such hotelier [* * *] [The words 'or as the case may be, registered tobacconist'; and the words 'or tobacconist' were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18(d)(i).] a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of:Provided that the cancellation of registration whether on an application of the hotelier [* * *] [The words 'or tobacconist', were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18 (d) (ii).] or otherwise shall not affect the liability of such hotelier [* * *] [The words 'or tobacconist', were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18 (d) (ii).] to pay the tax (including any penalty or interest) due for any period up to the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the date of cancellation.]
