Andhra Pradesh Tax on luxuries Act, 1987

Sections	Andhra Pradesh Tax on luxuries Act, 1987

1.	Short title, extent and Commencement
2.	Definitions-Andhra Pradesh Tax On Luxuries Act
3.	Levy and Collection Of Tax
4.	Appointment Of Officers
4A.	Registration
5.	Mode Of Collection Of Tax
6.	Returns
7.	Assessment And Collection Of Tax
7A.	Provisional Assessment
8.	Assessment of escaped or under Assessed Tax
9.	Imposition of penalty in certain cases
10.	Payment of Tax, penalty under the Act in installments
10A.	Power to assess, re-assess, collect and enforce payment of cess
10B.	Power of Deputy Commissioner
11.	Appeal
12.	Revision
12A.	Appeal and Revision
13.	Court fee on appeal and application for revision
14.	Refund of Tax
15.	Offences
16.	Offences by companies
17.	Compounding of Offences
18.	Power to enforce attendance etc.
19.	Maintenance of true and correct accounts and records by proprietor
20.	Power to order production of Accounts and power of entry, inspection
20A.	Possession,submission of certain records by owner
20B.	Inspection of goods in transit
21.	Certain provisions of Limitation Act to apply to appeal and revision application
22.	Bar of jurisdiction of Courts
23.	Protection of acts done in good faith
24.	Powers to delegate
25.	Power to transfer proceedings
26.	Power to make rules
27.	Power to remove difficulties
28.	Power to alter the rates of tax
29.	Power of State Government to notify exemptions and reduction of tax or interest
30.	Power to amend schedule

	SCHEDULE

Andhra Pradesh Tax on luxuries Act, 1987