Section 20B(2)(b) in Andhra Pradesh Tax on Luxuries Act, 1987

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State of Andhra Pradesh - Subsection

Section 20B(2)(b) in Andhra Pradesh Tax on Luxuries Act, 1987

(b)

(i)that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried has not been paid; or

(i)to pay such tax; or

(ii)to furnish security for an amount equal to five times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.

(ii)that the sale or purchase of the tobacco products, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents 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 sale or purchase of the tobacco products carried, it is necessary to detain the tobacco products and direct the driver or any other person-incharge of the goods, vehicle or boat,-

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State of Andhra Pradesh - Subsection

Section 20B(2)(b) in Andhra Pradesh Tax on Luxuries Act, 1987