Section 13(8) in The Maharashtra Tax on Luxuries Act, 1987
(8)Notwithstanding anything contained in the foregoing provisions of this section, where the Commissioner is not satisfied about the correctness or the completeness of the accounts of a hotelier, or where no method of accounting has been regularly employed by a hotelier, the Commissioner may, after giving, the hotelier a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax (if any) due from him.
