Section 3(2) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(2)Notwithstanding anything contained in sub-section (1) there shall also be levied a tax in addition to the tax leviable in accordance with sub-section (1) on the entry of Petrol and High Speed Diesel Oil in any local area for consumption, use or sale therein at the rate of one rupee per litre.
