The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
andhra-pradesh · 2001
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- S. 1The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001, applies statewide and commenced on May 2nd.
- S. 2Section 2 defines key terms used in the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001.
- S. 3Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001, establishes tax rates for goods entering local areas for sale, consumption, or use.
- S. 4Section 4 outlines penalties for non-compliance with the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, including fines and imprisonment for tax evasion and false declarations.
- S. 5Section 5 specifies that only First Class Magistrates can try offences under the Act, and Deputy Commissioner's consent is needed for prosecution.
- S. 6Section 6 empowers tax authorities to enforce and collect entry tax under this Act using powers and provisions from the General Sales Tax Act, 1957.
- S. 7Section 7 grants the government authority to issue orders to resolve any doubts or difficulties in implementing the Act.
- S. 8Section 8 protects government officers from legal action for actions done in good faith under this Act, except with prior government sanction.
- S. 9Section 9 imposes the burden of proof on importers to show tax exemption and penalizes false documents for tax evasion.
- S. 10Power to make rules - (1) The Government may, by notification, make rules, to carry out the purposes of this Act
- S. 11Repeal of Ordinance 1 of 2001 2 THE ANDHRA PRADESH TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2001
- S. 2001—