Section 9(1)(b) in Andhra Pradesh Tax on Luxuries Act, 1987
(b)while furnishing a return under [sub-sections (1) or (1 A) of Section 6 as the case may be] [Substituted for the expression 'Sub-section (1) of section 6' by Act No. 28 of 1996, w.e.f. 1.8.96.] fails, without sufficient cause or neglects, to pay the whole amount of tax due from him according to such return as required by sub-section (3) of Section 6; or