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[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Maharashtra - Subsection

Section 21(3)(c) in The Maharashtra Tax on Luxuries Act, 1987

(c)Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the hotelier, or that he does not hold any money for or on account of the hotelier, then, nothing contained in this section shall be deemed to require such person to pay such sum or part thereof, as the case may be, to the Commissioner.