Section 21(4) in The Maharashtra Tax on Luxuries Act, 1987
(4)Where any notice of demand in respect of any tax or penalty or interest (hereinafter in this section referred to as "Government dues") is served upon a hotelier or the person liable therefor under sub-section (4) of section 18, and any appeal or other proceeding is filed or taken in respect of such Government dues, then-(a)where such Government dues are enhanced in such appeal or proceedings, the Commissioner shall serve upon the hotelier or person, as the case may be, another notice only in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues are covered by the notice or notice of demand served upon him before the disposal of such appeal or proceedings may, without the service of any fresh notice, be continued from the stage at which such proceedings stood immediately before such disposal;(b)where such Government dues are reduced in such appeal or proceeding-(i)it shall not be necessary for the Commissioner to serve upon the hotelier or person a fresh notice;(ii)the Commissioner shall give intimation of the fact of such reduction to him;(iii)any recovery proceedings initiated on the basis of the notice or notices of demand served upon him before the disposal of such appeal, or proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal;(c)no recovery proceedings in relation to such Government dues shall be invalid by reason only that no fresh notice of demand was served upon the hotelier or person after the disposal of such appeal, or proceedings or that such Government dues have been enhanced or reduced in such appeal, or proceedings:Provided that, where any Government dues are reduced in such appeal or proceedings and the hotelier or person is entitled to any refund thereof, such refund shall be made in accordance with the provisions of section 23.
