Section 10(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)If a hotelier liable to pay tax under this Act,-(a)sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business, or(b)discontinues his business, or changes the place thereof or opens a new place of business, or(c)changes the name or nature of his business, or(d)enters into a partnership or other association in regard to his business, he shall, within the prescribed time, inform the prescribed authority accordingly.
