Vidhi Codex

Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001

Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001

Tax200117 sections

The Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 provides a framework for expeditiously resolving pending tax disputes and recovering tax arrears in Andhra Pradesh. It applies to taxpayers and businesses with contested liabilities under state sales tax, central sales tax, and entertainment tax laws. Eligible applicants who withdraw their pending appeals receive a fifty percent waiver on disputed taxes, interest, and penalties. This Act matters because it reduces judicial backlog, accelerates state revenue collection, and provides businesses with an accessible route to settle past tax liabilities conclusively.

Start reading →Read full ActSections
  1. 1. Short title extent and commencement
  2. 2. Definitions
  3. 3. Application of the Provisions of the Law relating to Andhra Pradesh General Sales Tax Act, 1957 the Andhra Pradesh Entertainments Tax Act, 1939, and the central Sales Tax - Act, 1956
  4. 4. Application of the Act
  5. 5. Act not apply to certain cases
  6. 6. Waiver of the tax, etc.
  7. 7. Competent authority
  8. 8. Withdrawal of appeal, revision, etc.
  9. 9. Eligibility of Settlement
  10. 10. Application of Settlement
  11. 11. Determination of amount payable by the applicant
  12. 12. Settlement of dispute
  13. 13. Rectification of error
  14. 14. Revocation of Certificate of settlement
  15. 15. Power to make rules
  16. 16. Repeal of Ordinance 3 of 2001
  17. 0. Preamble

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