Section 31 in The Maharashtra Tax on Luxuries Act, 1987
31. Hotelier to declare the name of owner of business.
- Every hotelier [* * *] [The words 'and tobacconist' were deleted and deemed to have been deleted w.e.f. 20-1-2005 by Maharashtra 32 of 2006, Section 24.] who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the owners of the [business] [This word was substituted for the word 'hotel' by Maharashtra 17 of 1993, Section 23(2).]. Such declaration may be revised from time to time.
