Section 15 in The Maharashtra Tax on Luxuries Act, 1987
15. Reassessment of turnover escaping assessment, under assessed, etc.
(1)If a hotelier has been assessed under section 13 for any year or part thereof and where for any reason the whole or any part of the turnover of receipts in respect of that year or part thereof has escaped assessment, or has been under assessed or assessed at a lower rate, or any deduction has been wrongly made, then the Commissioner may, at any time within five years of the end of that year, after giving the hotelier a reasonable opportunity of being heard, proceed to assess or reassess, to the best of his judgement, the amount of tax due from such hotelier:Provided that, the amount of tax shall be assessed at the rates at which it would have been assessed had there been no under assessment or escapement:Provided further that, where in respect of such turnover of receipts an order has already been passed in appeal or revision under this Act, the Commissioner shall make a report to the appropriate appellate or revising authority under this Act, which shall thereupon after giving the hotelier concerned a reasonable opportunity of being heard, pass such order as it deems fit.(2)Nothing in sub-section (1) shall apply to any proceeding (including any notice issued) under section 38 or 41.(3)Nothing in section 38 or 41 shall affect any proceeding under this section.
