Section 22A(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)If it is found that the cumulative quantum of benefits so calculated in respect of any Eligible Unit has exceeded the relevant monetary ceiling, the Commissioner shall, require the said hotelier by order in writing to pay the tax, interest or penalty in respect of each relevant period and shall for the purpose of recovery of such tax, interest or penalty, serve on the hotelier a notice:Provided that, no order under this section shall be passed without giving such hotelier a reasonable opportunity of being heard.
