Section 18 in The Maharashtra Tax on Luxuries Act, 1987
18. Payment of tax.
(1)Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.(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.(3)A registered hotelier furnishing a revised return accordance with sub-section (2) of section 12, which revised return shows that a larger amount of tax than already paid is payable, shall first pay into a Government treasury the extra amount of tax.(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.(5)Any tax, penalty or interest or sum forfeited, which remains unpaid after the date specified in the notice for payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue.(6)Notwithstanding anything contained in this Act or in any other law for the time being in force, where any sum collected by a person by way of tax in contravention of section 27, is forfeited to the State Government under section 17 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected. A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realised by way of tax:Provided that an application for such claim is made by him in writing in the prescribed form to the Commissioner, within one year from the date of the order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit, and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned.
