Section 33(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)If any question arises, otherwise than in proceeding before a Court, or before the Commissioner has commenced assessment or re-assessment of a hotelier, under section 13 or 15, about the interpretation or the scope of any provisions of this Act, the Commissioner shall make an order determining such question.Explanation. - For the purpose of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment-of a hotelier, when the hotelier s served with a notice under section 13 or 15, as the case may be.
