Section 18(4) in The Maharashtra Tax on Luxuries Act, 1987
(4)(a)The amount of tax-(i)due where returns has been furnished without full payment thereof, or(ii)assessed or reassessed for any period under section 13 or section 15 less any sum already paid by the hotelier in respect of such period, or(b)the amount of interest or penalty (if any) levied under section 16 or 17, and(c)the sum (if any) forfeited to the State Government under section 17, and(d)the amount of the fine (if any) imposed under sub-section (3) of section 34,shall be paid by the hotelier or the person liable therefor into a Government treasury by such date as may be specified in a notice issued by the Commissioner for this purpose, being a date not earlier than thirty days from the date of service of the notice:Provided that, the Commissioner may, in respect of any particular hotelier or person, and for reasons to be recorded in writing, allow him to pay the tax, interest or penalty (if any) or the sum forfeited, by instalments.
