section 10
Payment of tax, penalty etc
The Andhra Pradesh Tax on Luxuries in Hotels and Lodging Houses Act, 1987Tax198729 of 30 sections available
Statutory text
- (1) The Commissioner or any other officer authorised by him may allow extension of time for payment of any tax, penalty or other amount due under this Act and may also permit its payment in instalments subject to such conditions as he may specify, having regard to the circumstances of each case.
- (2) Any penalty, interest or any other amount due under the Act which remains unpaid on the date specified in the notice and any instalment not duly paid, shall be recoverable as if it were an arrear of land revenue.
- (3) If the tax assessed or penalty levied under this Act or any instalment thereof is not paid by the proprietor within the time specified in the notice or in the order permitting payment in instalments, the proprietor shall pay, in addition to the amount of such tax, penalty or instalment, interest at the rate of two rupees for every one hundred rupees or part thereof for each month or part thereof, from the date specified for its payment.
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