Section 22A in The Maharashtra Tax on Luxuries Act, 1987
22A. [ Calculation of cumulative quantum of benefits under the New Package Scheme of Incentives for Tourism Projects. - (1) in order to determine, whether the cumulative quantum of benefits received by a registered hotelier to whom a Certificate of Entitlement has been granted by the Commissioner under sub-entry (2) or, as the case may be, sub-entry (3) of entry 7 of the Schedule appended to the notification issued under section 22, has at any time after the 8th July 1999 exceeded the relevant monetary ceiling under the New Package Scheme of Incentives for Tourism Projects, 1999 or, as the case may be, the New Package Scheme of Incentives for Tourism Projects, 2000 for any period ending whether before or after the date of commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2004, the Commissioner shall calculate the cumulative quantum of benefits in the manner prescribed in respect of all the relevant periods and the said Schemes.
(2)If it is found that the cumulative quantum of benefits so calculated in respect of any Eligible Unit has exceeded the relevant monetary ceiling, the Commissioner shall, require the said hotelier by order in writing to pay the tax, interest or penalty in respect of each relevant period and shall for the purpose of recovery of such tax, interest or penalty, serve on the hotelier a notice:Provided that, no order under this section shall be passed without giving such hotelier a reasonable opportunity of being heard.(3)The notice so issued, shall be deemed to be a notice issued under sub-section (4) of section 18, and the relevant provisions of this Act shall apply to such notice as they apply to a notice issued under sub-section (4) of section 18.] [Section 22A was inserted by Maharashtra 13 of 2004, Sectiob 53.]
