section 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.
The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996Tax199615 sections
Statutory text
Registration of motor vehicles Registration of motor vehicles
- (1) Notwithstanding anything contained in the Motor Vehicles Act, 1988, no registering officer shall register any motor vehicle under that Act, which is liable for tax under this Act, unless the importer produces a certificate signed by the assessing authority stating that the tax has been paid in respect of such vehicle.
- (2) Nothing in sub-section
- (1) shall apply to the registration of a motor vehicle under the Motor Vehicles Act, 1988, if the entry of said motor vehicle into the local area was effected under a temporary registration or for a temporary period.
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