Section 20B(6) in Andhra Pradesh Tax on Luxuries Act, 1987
(6)Where tobacco products are carried without paying tax, if any, payable under this Act, or tobacco products are carried without being- properly accounted for in the documents referred to in clause (b) of sub-section (2). The said officer shall collect the tax payable on the tobacco products so carried and in addition levy a penalty not exceeding five times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty.] [Substituted by Act No. 28 of 1996, w.e.f. 1.8.96.]
