Section 36(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)An appeal from every original order no being an order mentioned in section 37, passed under this Act or the rules made thereunder, shall lie, -(a)[ if the order is made by the Assistant Commissioner of Luxury Tax, or Luxury Tax Officer, or any other officer subordinate to him, to the Deputy Commissioner; [Clauses (a), (b) and (c) were substituted by Maharashtra 32 of 2006, section 2 (a).](b)if the order is made by the Deputy Commissioner, to the Joint Commissioner;(c)if the order is made by the Joint Commissioner, to the Commissioner.]
