Section 20(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)For the purpose of effecting recovery of the amount of tax, penalty, interest and amount forfeited, due and recoverable from any hotelier or other person by or under the provisions of this Act, as an arrear of land revenue-(i)the Commissioner of Luxury Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966;(ii)the Additional Commissioner of Luxury Tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;(iii)[the Joint Commissioner of Luxury Tax] [These words were substituted for the words 'the Deputy Commissioner of Luxury Tax' by Maharashtra 32 of 2006, Section 20(a).] shall have and exercise all the powers and perform all the duties of the Collector under the said Code;(iv)[the Senior Deputy Commissioner of Luxury Tax and the Deputy Commissioner of Luxury Tax] [These words were substituted for the words 'the Deputy Commissioner of Luxury Tax' by Maharashtra 25 of 2007, Section 4.] shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Assistant or Deputy Collector under the said Code;(v)the [Assistant Commissioner of Luxury Tax and Luxury Tax Officer] [These words were substituted for the words 'the Luxury Tax Officer' by Maharashtra Maharashtra 32 of 2006, Section 20(c).] shall have and exercise all the powers (except the powers of confirmation of sale and arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Tahsildar under the said Code;
