Section 8(4) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(4)If a person fails to comply with the requirements of any notice issued under sub-section (3), the assessing authority shall determine the purchase value of the motor vehicle under the proviso to clause (n) of section 2 to the best of his judgment and assess the amount of tax due from him and may direct the importer to pay in addition to the tax so assessed penalty as specified in sub-section (1) of section 18.
