Section 18(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)A registered hotelier furnishing return required by sub-section (1) of section 12, shall first pay into a Government treasury, in the prescribed manner, the whole of the amount of tax due from him [for the period covered by a return] [These words were substituted for the words 'according to such return' by Maharashtra 24 of 1990, Section 24.] along with the amount of any penalty or interest payable by him under section 16.
