Section 3(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)Where luxury provided in a hotel for a specified number of persons is shared by more than the number specified, then, unless the additional person is a child occupying the room alongwith his parent or guardian and no separate charge is recovered for the child, in addition to the tax levied for luxury provided to the specified number of persons, there shall be levied and recovered separately the tax in respect of the charges made for the extra persons accommodated.Explanation. - For the purpose of this sub-section, "child" means a person who has not completed twelve years of age.
