Section 16(6) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(6)Notwithstanding that a petition has been preferred under subsection (1) tax shall be paid in accordance with the assessment made in the case :Provided that the High Court may, in its discretion, permit the petitioner to pay the tax in such number of instalments, or give such other direction in regard to the payment of tax as it thinks fit :Provided further that if, as a result of the petition any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend, the assessment and on such amendment being made the excess amount paid by the importer shall be refunded to him without interest, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
