Section 9(1)(a) in Andhra Pradesh Tax on Luxuries Act, 1987
(a)fails without sufficient cause or neglects to furnish a return as required by [sub-sections (1) or (1A) of Section 6 as the case may be;] [Substituted for the expression 'Sub-section (1) of section 6' by Act No. 28 of 1996, w.e.f. 1.8.96.] or