Section 54 in The Maharashtra Tax on Luxuries Act, 1987
54. Removal of difficulties.
- If any difficulty arises in giving effect to the provisions of this Act, the State Government may, be order published in the Official Gazette, make such provision or give such direction as appears to it to be necessary for removing the difficulty:Provided that no such order shall be made by the State Government after the expiry of a period of two years from the appointed day.NotificationsG.N., F.D., No. LTR 1087/238-A/Taxation-1, dated 28th December, 1987 (M.G., Part IV-B, page 1166) - In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1987 (Maharashtra XLI of 1987), the Government of Maharashtra hereby appoints the 1st day of January, 1988 to be the date on which the said Act shall come into force.G.N., F.D., No. LTR 1087/238-C/Taxation-1, dated 28th December, 1987 (M.G., Part IV-B, page 1167) - In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) of section 7 of the Maharashtra Tax on Luxuries (in Hotels and Lodging Houses Act, 1987 (Maharashtra XLI of1987) (hereinafter referred to as "the said Act"), the Government of Maharashtra hereby-(a)appoints an Officer, appointed as the Commissioner of Sales Tax under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959) (hereinafter referred to as "the Sales Tax Act"), also to be the Commissioner of Luxury Tax for the whole of State of Maharashtra, for carrying out the purposes of the said Act.(b)appoints officers appointed as-(i)The Additional Commissioners of Sales Tax,(ii)The Deputy Commissioners of Sales Tax,(iii)The Assistant Commissioners of Sales Tax, and(iv)The Sales Tax Officers.under the Sales Tax Act, also to be-(i)The Additional Commissioners of Luxury Tax,(ii)The Deputy Commissioners of Luxury Tax,(iii)The Assistant Commissioners of Luxury Tax, and(iv)The Luxury Tax Officers. respectively, under the said Act; and(c)specifies that the officers appointed under said Act shall have jurisdiction for such area which has been assigned to each one of them under the Sales Tax Act, respectively,G.N., F.D., No. LTR 1087/238-C/Taxation-1, dated 28th December, 1987 (M.G., Part IV-B, page 1166) - In exercise of the powers conferred by sub-section (2) of section 7 of the Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1987 (Maharashtra XLI of 1987), (hereinafter referred to as the 'said Act'), the Government of Maharashtra hereby specifies that each of the officers mentioned in column (2) of the Schedule appended hereto, shall exercise the powers and perform the duties of the Commissioner of Luxury Tax under the sections of the said Act, respectively specified against them in column (3) of the said Schedule as follows, namely:-
