Section 14A in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
14A. [ [Rule 14A inserted by G.O.Ms.No. 143, dated 30-05-1994.]
Manner of payment of tax by the registered owners who own or keep in their possession or control more than two thousand motor vehicles based on gross traffic earnings.(1)A preliminary declaration under Clause (2) of Section 6A shall be made in Form No. 5-before the 15th April of the current year.(2)The licensing authority on the basis of such declaration made under sub-rule (1), shall determine the amount of tax payable by such registered owner and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the current year before 30th April in Form No. 6.Provided that it shall be open to the licensing authority to review any order of provisional assessment of tax issued under this sub-rule where it is consi4ered necessary to do so and pass a fresh order of provisional. assessment of tax.](3)The registered owner-shalt _thereafter submit final declaration under Clause (5) of Section 6-A in Form 7 before 30th June of the succeeding year.(4)The licensing authority shall finally determine the amount of tax leviable under Clause (6) of Section 6-A and issue an order of final assessment of tax for the year in Form No. 6.(5)The difference of tax, if any, between final assessment made under sub-rule (4) and the provisional assessment made under sub-rule (2) shall be.paid by, or refunded to, the registered owner within 3 months from the date of final assessment made under sub-rule (4).(6)The licensing authority shall be competent to call upon the registered owner to produce any accounts, registers, records or documents or any information or any person to be present before it for examination.(7)In case of default of payment of tax either under sub-rule (2) or sub-rule (4), the registered owner shall pay such amount towards penalty as may be levied by the licensing authority subject to a maximum of 1/4th of the amount of tax payable for the year.(8)The licensing authority under this rule shall be the Secretary, State Transport Authority, Andhra Pradesh, Hyderabad.
