Section 20B(5) in Andhra Pradesh Tax on Luxuries Act, 1987
(5)if the tax directed to be paid or the security directed to be furnished under subsection (2) is not paid or furnished and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sate or purchase of the tobacco products carried, it is necessary to detain the goods, he shall detain so much of the tobacco products as are approximately equal in value to the amount of tax directed to be paid and security directed to be furnished under sub-section (2) as long as may reasonably be necessary:Provided that no such tobacco products shall be detained by the said officer for more than three days except with the permission of the higher authority.
