Section 12 in The Maharashtra Tax on Luxuries Act, 1987
12. Returns.
(1)Every registered hotelier shall furnish returns for such period, by such dates, and to such authority, as may be prescribed:Provided that, the Commissioner may, subject to such terms and condition as may be prescribed, exempt any such hotelier from furnishing such returns or permit any such hotelier,-(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the hotelier in the State for the said period, or for such different period,to such authority, as he may direct.(2)If any hotelier, having furnished return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return.
