Section 8(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Every hotelier [* * *] [The words 'and every tobacconist', and the words 'or as the may be, tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(ii).] required to possess a certificate of registration shall apply to the Commissioner within thirty days from the date on which the hotelier [* * *] [The words 'and every tobacconist', and the words 'or as the may be, tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 18(a)(ii).] first becomes liable to pay tax.]
