Section 17(1)(a) in The Maharashtra Tax on Luxuries Act, 1987

[Cites 0, Cited by 0] [Section 17(1)] [Section 17] [Entire Act]

(a)

(i)not being a hotelier liable to pay tax under this Act, collects any sum by way of tax, or

(ii)being a registered hotelier, collects any amount by way of tax in excess of the tax payable by him, or

(iii)otherwise collects tax in contravention of the provisions of section 27, or

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