Section 10(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)[The Deputy Commissioner] [Substituted 'The Commissioner or any other officer authorised by him' by Act No.28 of 1996, w.e.f. 1.8.96.] may allow extension of time for payment of any tax, penalty or other amount due under this Act and may also permit the payment thereof in such instalments in appropriate cases subject to such conditions as he may specify, having regard to the circumstances of each case.
