Section 53(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)[ Any reference in any provision of the repealed Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1974 to any officer, authority or tribunal, shall for the purpose of carrying into effect the provisions contained in this section, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act, and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the State Government thereon shall be final. For the purpose of recovery of tax including penalty under the said repealed Act, the said officer authority or tribunal may exercise all or any of the powers relating to recovery and special mode of recovery under this Act as if the tax payable under the said repealed Act is the tax payable under this Act.] [Sub-section (3) was substituted by Maharashtra 30 of 1997, section 37.]
