Section 7(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)(a)If the assessing authority is not satisfied that the return furnished under [sub-sections (1) or (1 A) 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.] is complete or it has reason to believe that is incorrect and it considers it necessary to require the presence of the proprietor or the production of further evidence, it shall serve a notice on such proprietor in the manner prescribed requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such proprietor relies in support of his return or to produce such evidence as is specified in the notice.(b)On the date specified in the notice, or as soon as may be thereafter, the assessing authority shall, after considering all the evidence which may be produced assess the amount of tax due from the proprietor.(c)If the proprietor fails to comply with the terms of the notice issued to him under Clause (a), the assessing authority shall assess to the best of its judgment, the amount of tax due from him.
