Section 26 in The Maharashtra Tax on Luxuries Act, 1987
26. Remission of tax.
- The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, remit the whole or any part of the payable, in respect of any period, by any hotelier:Provided that, if the amount to be remitted exceeds two thousand rupees, the remission of the excess shall not be made without the previous sanction of the State Government.
