Bare Act
The Andhra Pradesh Entry of Goods into Local Area Tax Act, 1987
The Andhra Pradesh Entry of Goods into Local Area Tax Act, 1987 regulates the taxation of specified goods brought into local areas of Andhra Pradesh for consumption, use, or sale. It applies to commercial dealers importing listed items such as cement, iron and steel, timber, and motor vehicles into local territories. The Act mandates official registration, regular reporting, and timely tax payments, while granting authorities the power to inspect records and enforce compliance. Crucially, it provides a vital revenue mechanism for local administration, establishing a structured framework for tax assessment, dispute appeals, and non-compliance penalties.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Registration of dealers
- 5. Power to order production of accounts and powers of entry, inspection etc
- 6. Tax to be a first charge on property
- 7. Assessment of tax
- 8. Recovery of tax
- 9. Appeals
- 10. Revision
- 11. Offences and penalties
- 12. Power to make rules
- 13. Power to remove difficulties
- Schedule. Schedule
Some statutory text is still being prepared for this language version.
PDF: pending for this language.