Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 51(1)] [Section 51] [Entire Act] State of Andhra Pradesh - Subsection Section 51(1)(a) in Andhra Pradesh Excise Act, 1968 (a)all owners and occupiers of such land or building or their agents;