Section 8(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)Where a registered hotelier [Hotelier [* * *] [These words were substituted for the word 'hotelier' by Maharashtra 16 of 1995, Section 59(2).] ] discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax and he applies in the prescribed form to the Commissioner shall, after making such inquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules.
