Section 8 in The Maharashtra Tax on Luxuries Act, 1987
8. Registrations.
- [(1) No hotelier [* * *] [Sub-sections (1) and (2) were substituted by Maharashtra 16 of 1995, Section 59(1).] liable to pay tax under this Act shall conduct or cause to be conducted business unless he possesses a valid certificate of registration as provided by this Act:Provided that, it shall be lawful for the hotelier [* * *] [The words 'or as the case may be tobacconist' and the words 'or the tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(i).] to conduct or cause to conduct business if the hotelier [* * *] [The words 'or as the case may be tobacconist' and the words 'or the tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(i).] has applied for registration as provided by this Act.(2)Every hotelier [* * *] [The words 'and every tobacconist', and the words 'or as the may be, tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(ii).] required to possess a certificate of registration shall apply to the Commissioner within thirty days from the date on which the hotelier [* * *] [The words 'and every tobacconist', and the words 'or as the may be, tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(ii).] first becomes liable to pay tax.](3)If the Commissioner, after such inquiry as he deems fit, is satisfied that an application for registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form.(4)The Commissioner may, after considering any information furnished or otherwise called for or received under any provisions of this Act, amend from time to time the certificate of registration.(5)Where a registered hotelier [Hotelier [* * *] [These words were substituted for the word 'hotelier' by Maharashtra 16 of 1995, Section 59(2).] ] discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax and he applies in the prescribed form to the Commissioner shall, after making such inquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules.(6)[ Where the Commissioner is satisfied that any registered hotelier [* * * *] [Sub-section (6) was substituted by Maharashtra 16 of 1995, Section 59(3).] has discontinued, transferred or otherwise disposed of his business and has failed to apply under sub-section (5) for cancellation of certificate of registration, the Commissioner may, after giving such hotelier [* * *] [The words 'or as the case may be, registered tobacconist'; and the words 'or tobacconist' were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18(d)(i).] a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of:Provided that the cancellation of registration whether on an application of the hotelier [* * *] [The words 'or tobacconist', were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18 (d) (ii).] or otherwise shall not affect the liability of such hotelier [* * *] [The words 'or tobacconist', were deleted and deemed to have been deleted w.e.f. 20.1.2005 by Maharashtra 32 of 2006, Section 18 (d) (ii).] to pay the tax (including any penalty or interest) due for any period up to the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the date of cancellation.]
