THE MAHARASHTRA TAX ON LUXURIES AND TAX BY WAY OF CESS ON OTHER FACILITIES, SERVICES, ENJOYMENTS, UTILITIES, CONSUMPTION, ETC. ACT, 1987
1. Short title, extent and commencement.-(1) This Act may be called the Maharashtra Tax on Luxuriesand tax by way of cess on other facilities, services, enjoyments, utilities, consumption, etc. Act, 1987.
(2) It extends to the whole of State of Maharashtra,
(3) It shall come into force on 1st day of January, 1988.*