Section 4(2) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(2)An importer, other than a dealer, liable to pay tax under this Act, causes entry of motor vehicle into a local area for use or sale therein, shall pay tax to such authority, as Commissioner may notify within fifteen days from the date of entry of such vehicle into a local area or before an application is made for registration of the said vehicle or assignment of a new registration mark to such vehicle under the Motor Vehicles Act, 1988, whichever is earlier.
