Preamble

AN ACT TO PROVIDE FOR EXPEDITIOUS ENFORCEMENT OF PAYMENT OF ARREAR TAX, ADDITIONAL TAX, TURN OVER TAX, PENALTY OR INTEREST IN DISPUTE UNDER RELEVANT ACTS RELATING TO SALES TAX, ENTERTAINMENTS TAX BY WAY OF SETTLEMENT OF SUCH DISPUTES AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. Whereas, it is expedient to provide for enforcement of payment of and settlement of disputes relating to any arrear tax, additional tax, turnover tax, penalty or interest, as the case may be under the Andhra Pradesh General Sales Tax Act, 1957, the Andhra Pradesh Entertainments Tax Act, 1939 and the Central Sales Tax Act, 1956; Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-second Year of the Republic of India as follows:-