Section 10A(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section(l):Provided that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period, or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years.]