Section 20(1)(v) in The Maharashtra Tax on Luxuries Act, 1987
(v)the [Assistant Commissioner of Luxury Tax and Luxury Tax Officer] [These words were substituted for the words 'the Luxury Tax Officer' by Maharashtra Maharashtra 32 of 2006, Section 20(c).] shall have and exercise all the powers (except the powers of confirmation of sale and arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Tahsildar under the said Code;