Section 32(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Upon such direction being made, the State Government or any person or persons authorized by it in this behalf may, by notification in the Official Gazette, and by notice in any newspaper or in such other manner as in its or his opinion is best calculated to bring the notice to the attention of hoteliers, call upon all hoteliers or any class of hoteliers to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or, the authorities to which such information or returns should be furnished, the particulars, which they should contain, and the intervals in which such information or returns should be furnished shall be such as may be prescribed.
