Section 20B(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)If on such examination and inspection it appears,-(a)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried, has been paid; or(ii)that the sale or purchase of the tobacco products carried for the purpose of payment of tax under this Act, has been properly accounted for in the documents referred to in clause (b) of this section; the said officer shall release the goods vehicle or boat with the tobacco products carried; or(b)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried has not been paid; or(i)to pay such tax; or(ii)to furnish security for an amount equal to five times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.(ii)that the sale or purchase of the tobacco products, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the tobacco products carried, it is necessary to detain the tobacco products and direct the driver or any other person-incharge of the goods, vehicle or boat,-
