Section 17(1)(b) in The Maharashtra Tax on Luxuries Act, 1987
(b)being a hotelier liable to pay tax under this Act, or being a hotelier who was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 29 to keep a true account of his turnover of receipts or fails when directed so to do under that section to keep any accounts, or record in accordance with the direction.