Section 17(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)If any person-(a)(i)not being a hotelier liable to pay tax under this Act, collects any sum by way of tax, or(ii)being a registered hotelier, collects any amount by way of tax in excess of the tax payable by him, or(iii)otherwise collects tax in contravention of the provisions of section 27, or(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.he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows :-(A)where there has been contravention referred to in sub-clause (i) or (iii) of clause (a), a penalty of an amount not exceeding two thousand rupees or double the sum collected by way of tax, whichever is less,(B)where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), a penalty of an amount not exceeding two thousand rupees,and in addition any sum collected by the person by way of tax in contravention of section 27 shall be forfeited to the State Government.
