Section 22A(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)The notice so issued, shall be deemed to be a notice issued under sub-section (4) of section 18, and the relevant provisions of this Act shall apply to such notice as they apply to a notice issued under sub-section (4) of section 18.] [Section 22A was inserted by Maharashtra 13 of 2004, Sectiob 53.]