Section 2(c) in The Maharashtra Tax on Luxuries Act, 1987
(c)"Commissioner" means the person appointed to be the Commissioner of Luxury Tax for the purposes of this Act and includes [a Special Commissioner of Luxury Tax and] [These words were inserted by Maharashtra 8 of 2012, Section 10 (w.e.f. 1-5-2012).] an Additional Commissioner of Luxury Tax if any, appointed under section 7;
