Section 4(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)If a person other than the owner including (part owner) if for the time being in charge of the [business] [This word was substituted for the word 'hotel' by Maharashtra 17 of 1993, Section 17(1)(b).] then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax.
