Section 23 in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
23. Restriction on registration.
- Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under this Act, and such motor vehicle is required to be registered in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), no registration authority shall register such motor vehicle, unless payment of such tax has been made by the person concerned in respect of that vehicle.
