Section 16(8) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(8)The payment of tax and penalty if any due in accordance with the order of the Appellate Tribunal in respect of which a petition has been preferred under sub-section (1) shall not be stayed pending the disposal of the petition but if such amount is reduced as a result of such petition, the excess tax paid shall be refunded in accordance with the provisions of section 11.
