Section 23(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Where any refund is due to any hotelier according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due and payable as per the return furnished under section 12 for any period:Provided that, the amount of tax or penalty or interest or all of them due from and payable by, the hotelier on the date of such adjustment shall first be deducted from such refund before making adjustment.
