Section 1(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)It shall come into force on such [date] [1st day of January 1988 vide G.N.F.D., No. LTR-108/238-N. Taxation-1, dated the 28th December 1987.] as the State Government may, by notification in the Official Gazette, appoint.
