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[Cites 0, Cited by 0] [Section 15(2)] [Section 15] [Entire Act]

State of Andhra Pradesh - Subsection

Section 15(2)(a) in Andhra Pradesh Tax on Luxuries Act, 1987

(a)No Court shall take cognizance of any offence punishable under sub-section(1) except upon a report in writing of the assessing authority having jurisdiction over the area concerned.