Section 21(4)(b) in The Maharashtra Tax on Luxuries Act, 1987
(b)where such Government dues are reduced in such appeal or proceeding-(i)it shall not be necessary for the Commissioner to serve upon the hotelier or person a fresh notice;(ii)the Commissioner shall give intimation of the fact of such reduction to him;(iii)any recovery proceedings initiated on the basis of the notice or notices of demand served upon him before the disposal of such appeal, or proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal;