Section 7(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)If the assessing authority is satisfied that the return furnished under [sub-sections (1) or (1A) 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 and if there is no reason to believe it to be incorrect, he shall assess the amount of tax due from the proprietor on the basis of such return.
