Section 20(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)The assessing authority may, subject to such conditions as may be prescribed, require any proprietor to produce before it the working records, accounts, registers or other documents or to furnish any information relating to the [luxury provided in the hotel, corporate hospital or supply of luxuries by way of sale or otherwise] [Substituted for the words 'Luxury Provided in the hotel' by Act No. 28 of 1996 w.e.f.1.8.96.] as may be necessary for the purposes of this Act.
