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[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Maharashtra - Subsection

Section 21(3)(b) in The Maharashtra Tax on Luxuries Act, 1987

(b)Any person discharging any liability to the hotelier after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the hotelier for tax, penalty and sum forfeited, whichever is less.