Section 36(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)No appeal against an order of assessment with or without interest or penalty, or against an order levying an interest or penalty or both or against an order directing the forfeiture of any tax collected by a hotelier, shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of the payment of the tax with or without interest or penalty or both or as the case may be of the payment of the interest or penalty or both and the amount forfeited, in respect of which the appeal has been preferred:Provided that, an appellate authority may if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order-(a)without payment of the tax with interest or penalty (if any), or as the case may be, of the interest or penalty or both and of the sum forfeited, on the appellant furnishing in the prescribed manner security of such amount as it may direct, or(b)on proof of payment of such smaller sum, with or without security for such amount of tax, interest or penalty or sum forfeited which remains unpaid, as it may direct.
