Section 20(1)(iv) in The Maharashtra Tax on Luxuries Act, 1987
(iv)[the Senior Deputy Commissioner of Luxury Tax and the Deputy Commissioner of Luxury Tax] [These words were substituted for the words 'the Deputy Commissioner of Luxury Tax' by Maharashtra 25 of 2007, Section 4.] shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Assistant or Deputy Collector under the said Code;