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Andhra Pradesh Tax on Luxuries Act, 1987
Andhra Pradesh Tax on Luxuries Act, 1987
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Levy and collection of tax.
Section 33A. Tax on Tobacconist.
Section 3A4. Appointment of Commissioner, assessing or appellate authorities and their powers and functions of Assessing Authorities.
Section 45. Mode of collections of tax.
Section 56. Returns.
Section 67. Assessment and collection of tax.
Section 78. Assessment of escaped or under assessed tax.
Section 89. Imposition of penalty in certain cases.
Section 910. Payment of Tax, penalty or other dues payable under the Act In Instalment.
Section 1011. Appeal.
Section 1113. Court fee on appeal and application for revision.
Section 1314. Refund of Tax.
Section 1415. Offences.
Section 1516. Offences by companies.
Section 1617. Compounding of offences.
Section 1718. Power to enforce attendance etc.
Section 1819. Maintenance of true and correct accounts and records by proprietor etc.
Section 1920. Powers to order production of Accounts and powers of entry, Inspection etc.
Section 2021. Certain provisions of Limitation Act to apply to appeal and revision application.
Section 2122. Bar of jurisdiction of Courts.
Section 2223. Protection of acts done in good faith.
Section 2324. Powers to delegate.
Section 2425. Power to transfer proceedings.
Section 2526. Power to make rules.
Section 2627. Power to remove difficulties.
Section 2728. Power to alter the rates of tax.
Section 28
andhra-pradesh-tax-on-luxuries-act-1987.json
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28 Sections
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Andhra Pradesh
{
"id": 14807,
"slug": "andhra-pradesh-tax-on-luxuries-act-1987",
"title": "Andhra Pradesh Tax on Luxuries Act, 1987",
"short_title": "Andhra Pradesh Tax on Luxuries Act, 1987",
"act_number": "(Act No. 24 of 1987)",
"act_year": 1987,
"act_type": "STATE",
"location": "Andhra Pradesh",
"law_status": "unknown",
"enactment_date": null,
"description": "Andhra Pradesh Tax on Luxuries Act, 1987",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "Note. - By Notification I in G.O.Ms.No. 558 Rev dt. 8.6.1987 the Act come into force on and from 15.6.1987.\nNote.\nObject & Reasons 6\nStatement of Objects and Reasons.\nStatement of Objects and Reasons.\nStatement of Objects and Reasons - (Act No. 18 of 2000).",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Appellate authority\" means an appellate authority appointed under Section 4;\n(b) \"Assessing authority\" means an assessing authority appointed under Section 4;\n(c) \"Commissioner\" means the Commissioner appointed under Section 4;\n[cc) 'Corporate Hospital' means, Hospital registered under the provisions of the Societies Registration Act which is in force in the State or the Companies Act, 1956 and where residential accommodation with or without board is provided for cash or deferred payment to any person or his attendant for undergoing treatment;]\n[d) 'Concessional rate' in relation to luxury means a rate lower than the normal rate fixed for such luxury or a rate lower than that fixed by the Government or any other authority under any law for the time being in force;]\n(e) \"Government\" means the State Government of Andhra Pradesh;\n(f) \"Hotel\" means a building or part of a building where residential accommodation with or without board is provided for cash or for deferred payment and includes lodging house and a club;\n[g) \"Luxury provided In a hotel\" , means the accommodation for residence Provided in a hotel including air conditioning, television, radio,music,extra beds and the like but does not include the charges for food, drink and telephone calls;]\n(gg) \"Luxury provided In a hospital\" means the accommodation provided in a corporate hospital for any patient or his attendant including air conditioning television, radio, or any other service provided thereto in connection with the residence but does not include any charges for the medical services rendered in connection with the treatment or any amount charged for conducting any medical test or any medicines used by the hospital either for check up or treatment; and\n(ggg) Luxuries include luxuries provided in a hotel, and corporate hospital and any commodities as specified in the Schedule for enjoyment over and above the necessaries of life.\n(h) \"Notification\" means a notification published in the Andhra Pradesh Gazette and the word 'notified' shall be construed accordingly;\n(i) \"prescribed\" means prescribed by rules made by the Government under this Act;\n[j) \"proprietor\" includes a tobacconist and in relation to a hotel or a corporate hospital any person responsible for the management thereof.]\n[(jj) \"Receipt\" in relation to a tobacconist means, -\n(a) in respect of supply of the luxuries, like tobacco products made by him or by others on his behalf by way of sale, the amount of valuable consideration received or receivable by him for such sale including any sum charged for anything done by him in respect of the tobacco products so sold at the time of or before the delivery thereof and the price, if charged separately, of any primary or second\" packing; and\n(b) in respect of the supply of luxuries of tobacco products made by him otherwise than by way of sale, the normal price at which such tobacco products are sold.\n(jjj) \"Receipt\" in relation to a hotel or a corporate hospital means the total amount of valuable consideration received or receivable for the luxuries provided in hotel or corporate hospital;\n(jjjj) \"Registered Tobacconist\" means a tobacconist registered under section 4-A of this Act;\n(jjjjj) \"schedule\" means the Schedule appended to this Act;]\n(k) \"tax\" means the tax levied and collected under this Act;\n[kk) \"Turnover of receipts in the case of a tobacconist\" means, the aggregate of the amounts of receipts of a tobacconist in a year in respect of the supply of luxuries relating to tobacco products whether such supply is by way of sale or otherwise;\n(kkk) \"Tobacconist\" means a person who supplies whether by way of sale or otherwise luxuries like, tobacco products manufactured by him or purchased from other States or from other persons in this State and includes any person who for the purpose of business gets the manufacturing done from any person whether or not on job work basis.\n(kkkk) \"Tobacco products\" means all goods and preparations made of tobacco or tobacco substitutes including cigarettes, cigars, cheroots and chewing tobacco commonly known as 'Khara Masaia'kimam, Zarda, Dokta, Sukha and Surti. Gutka and other manufactured tobacco and manufactured tobacco substitutes ; homogenised or reconstituted tobacco; tobacco extracts and essences.]\n(l) \"Year\" means the twelve months ending on the 31 st day of March.\n[m) words and expressions used but not defined in this Act and defined in the General Sales Tax Act, shall have the meanings respectively assigned to them under that Act.]",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Levy and collection of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "3A",
"title": "3A. Tax on Tobacconist.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "4",
"title": "4. Appointment of Commissioner, assessing or appellate authorities and their powers and functions of Assessing Authorities.",
"chapter": null,
"content": "[4A. Registration.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "5",
"title": "5. Mode of collections of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "6",
"title": "6. Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "7",
"title": "7. Assessment and collection of tax.",
"chapter": null,
"content": "(b) On the date specified in the notice, or as soon as may be thereafter, the assessing authority shall, after considering all the evidence which may be produced assess the amount of tax due from the proprietor.\n(c) If the proprietor fails to comply with the terms of the notice issued to him under Clause (a), the assessing authority shall assess to the best of its judgment, the amount of tax due from him.\n[7A. Provisional Assessment.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "8",
"title": "8. Assessment of escaped or under assessed tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "9",
"title": "9. Imposition of penalty in certain cases.",
"chapter": null,
"content": "(a) fails without sufficient cause or neglects to furnish a return as required by [sub-sections (1) or (1A) of Section 6 as the case may be;] or\n(b) while furnishing a return under [sub-sections (1) or (1 A) of Section 6 as the case may be] fails, without sufficient cause or neglects, to pay the whole amount of tax due from him according to such return as required by sub-section (3) of Section 6; or\n(c) fails, without sufficient cause, to comply with the terms of notice issued to him under Clause (a) of sub-section (2) of Section 7; or\n(d) conceals the particulars of any transaction or deliberately furnishes inaccurate particulars of any transaction liable to tax;",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "10",
"title": "10. Payment of Tax, penalty or other dues payable under the Act In Instalment.",
"chapter": null,
"content": "[10A. Attachment of property.\n[10B. Powers of Deputy Commissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "11",
"title": "11. Appeal.",
"chapter": null,
"content": "[12. Revision.\n[12A. Appeal and Revision.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Court fee on appeal and application for revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Refund of Tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Offences.",
"chapter": null,
"content": "(a) Furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act;\n(b) fraudulently evades or allows to be evaded the payment of any tax due from him;\n(c) fraudulently makes or causes or allows to be made any wrong entry in or fraudulently omits or causes or allows to be omitted any entry from, any statement furnished or any accounts or register;\n(d) knowingly collects from any person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act; or\n(e) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith;\n(b) No Court inferior to that of a Magistrate of the first class shall try any offence punishable under sub-section (1).",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Offences by companies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Compounding of offences.",
"chapter": null,
"content": "(a) where the offence consists of the failure to pay or the evasion of any tax, recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding two thousand rupees or double the amount of the tax recoverable, whichever is greater; and\n(b) in other cases a sum of money not exceeding two thousand rupees.]",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Power to enforce attendance etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Maintenance of true and correct accounts and records by proprietor etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Powers to order production of Accounts and powers of entry, Inspection etc.",
"chapter": null,
"content": "[20A. Possession, submission of certain records by owners.\n(a) a bill of sale or delivery note;\n(b) goods vehicle record or trip sheet and such other documents as may be prescribed, relating to the tobacco products under transport and containing such particulars as may be prescribed and shall submit to the assessing authority having jurisdiction over the area in which the tobacco products are delivered, the documents authorised or copies thereof within such time as may be prescribed.]\n[20B. Inspection of goods while in transit.\n(a) (i) that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried, has been paid; or\n(ii) that the sale or purchase of the tobacco products carried for the purpose of payment of tax under this Act, has been properly accounted for in the documents referred to in clause (b) of this section; the said officer shall release the goods vehicle or boat with the tobacco products carried; or\n(b) (i) that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried has not been paid; or\n(ii) that the sale or purchase of the tobacco products, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the tobacco products carried, it is necessary to detain the tobacco products and direct the driver or any other person-incharge of the goods, vehicle or boat,-\n(i) to pay such tax; or\n(ii) to furnish security for an amount equal to five times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Certain provisions of Limitation Act to apply to appeal and revision application.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Bar of jurisdiction of Courts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Protection of acts done in good faith.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Powers to delegate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Power to transfer proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Power to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Power to remove difficulties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Power to alter the rates of tax.",
"chapter": null,
"content": "[29. Power of State Government to notify exemptions and reductions of tax or Interest.\n(i) on the sale or supply of specified tobacco products at all points or at any specified point or points in a series of sales or purchases by successive dealers. or\n(ii) by any specified class of persons, in regard to the whole or any part of their turnover.\n(a) may extend to the whole of the State or to any specified area or areas therein;\n(b) may be subject to such restrictions and conditions as may be specified in the notification.]\n[30. Power to amend schedule.\n[Schedule]\nSNo\nSNo\nDescription\nDescription\nPoint of Levy\nPoint of Levy\nRate of tax\nRate of tax\n1.\nChewing Tobacco Preparations Commonly known as\n\t\t\t\tKhara Masala,Kimam,Dokta,Zarda [Sukha and Surti and gutka and\n\t\t\t\tother manufactured tobacco and manufactured tobacco substitutes;\n\t\t\t\thomogenised or reconstituted tobacco; tobacco extracts and\n\t\t\t\tessences\"]\nAt the first point of supply of luxuries in the\n\t\t\t\tState by sale or otherwise.\n50 paise in every rupee\n2.\nCigarettes\nAt the first point of supply of luxuries in the\n\t\t\t\tState by sale or otherwise.\n50 paise in every rupee",
"footnote": "",
"is_definition": false,
"sort_order": 27
}
],
"metadata": {
"Act ID": "Last Updated 22nd October, 2019 [ap648]",
"Act Number": "(Act No. 24 of 1987)",
"Enactment Date": "",
"Act Year": "1987",
"Short Title": "Andhra Pradesh Tax on Luxuries Act, 1987",
"Type": "STATE",
"Location": "Andhra Pradesh"
},
"updated_at": "2026-09-29 21:55:18"
}