LUXURY TAX ACT

INDEX

No Index

1. Short title, extent and Commencement

2. Definitions-Andhra Pradesh Tax On Luxuries Act

3. Levy and Collection Of Tax

3 A Tax on Tobacconist

4. Appointment Of Officers

4 A Registration

5. Mode Of Collection Of Tax

6. Returns

7. Assessment And Collection Of Tax

7A Provisional Assessment

8. Assessment of escaped or under Assessed Tax

9. Imposition of penalty in certain cases

10. Payment of Tax, penalty under the Act in installments

10 A Power to assess, re-assess, collect and enforce payment of cess

10B. Power of Deputy Commissioner

11. Appeal

12. Revision 

12A. Appeal and Revision 

13. Court fee on appeal and application for revision 

14. Refund of Tax

15. Offences

16. Offences by companies

17. Compounding of Offences

18. Power to enforce attendance etc

19. Maintenance of true and correct accounts and records by proprietor

20. Power to order production of Accounts and power of entry, inspection

20A Possession, submission of certain records by owner

20B Inspection of goods in transit 

21. Certain provisions of Limitation Act to apply to appeal and revision application 

22. Bar of jurisdiction of Courts 

23. Protection of acts done in good faith 

24. Powers to delegate

25. Power to transfer proceedings

26. Power to make rules 

27. Power to remove difficulties 

28. Power to alter the rates of tax 

29. Power of State Government to notify exemptions and reduction of tax or interest 

30. Power to amend schedule