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The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

Tax199615 sections

The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 regulates the levy of entry tax on motor vehicles brought into the state from outside. It applies to individuals, businesses, and importers who bring vehicles into local areas of Andhra Pradesh for use or sale. The law makes vehicle registration conditional upon the payment of this tax, allowing adjustments against local sales tax. By empowering authorities to search vehicles, seize non-compliant goods, and impose penalties, the Act prevents cross-border tax evasion and ensures fair revenue collection for the state.

Start reading →Read full ActSections
  1. 1. Short title extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Provided that the tax so paid shall be adjusted towards the tax payable, if any, under the Andhra Pradesh General Sales Tax Act, 1957.
  5. 5. Tax to be in addition to existing taxes
  6. 6. Power to exempt
  7. 7. Power to make rules
  8. 8. Power of search and seizure
  9. 9. Penalty
  10. 10. Offences by companies
  11. 11. Cognizance of offences
  12. 12. Compoundability of offences
  13. 13. Protection of action taken in good faith
  14. 14. Power to remove difficulties
  15. 15. Laying of rules and notifications before the Legislative Assembly

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