Section 7(2)(a) in Andhra Pradesh Tax on Luxuries Act, 1987
(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.