Section 1 in The Maharashtra Tax on Luxuries Act, 1987
1. Short title, extent and commencement.
(1)This Act may be called the Maharashtra Tax on Luxuries [* * *] [The brackets and words '(in Hotels and Loadging Houses') were deleted by Maharashtra 17 of 1993, Section 14.] Act, 1987.(2)It extends to the whole of the State of Maharashtra.(3)It shall come into force on such [date] [1st day of January 1988 vide G.N.F.D., No. LTR-108/238-N. Taxation-1, dated the 28th December 1987.] as the State Government may, by notification in the Official Gazette, appoint.
