The ANDHRA PRADESH TAXATION OFFENCES (INAPPLICABILITY OF LIMITATION) ACT, 1982.
**THE ANDHRA PRADESH TAXATION OFFENCES (INAPPLICABILITY OF**

**LIMITATION) ACT, 1982**


**ACT NO. 17 OF 1982**


**ARRANGEMENT OF SECTIONS**


**SECTIONS**


1. Short title and commencement.


2. Chapter XXXVI of Code of Criminal Procedure, 1973 not to apply
to certain offences.

3. Power of Government to amend the Schedule.

**THE SCHEDULE**

**(SEE SECTION 2)**


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**THE ANDHRA PRADESH TAXATION OFFENCES (INAPPLICABILITY OF**

**LIMITATION) ACT, 1982**


**ACT NO. 17 OF 1982**


(15[th] December, 1982)


**AN ACT TO PROVIDE FOR THE INAPPLICABILITY OF THE PROVISIONS**


**OF CHAPTER XXXVI OF THE CODE OF CRIMINAL PROCEDURE,**
**1973, TO OFFENCES UNDER CERTAIN TAXATION LAWS OF THE**
**STATE OF ANDHRA PRADESH.**


BE it enacted by the Legislature of the State of Andhra Pradesh in the

Thirty-third Year of the Republic of India as follows:
**1. Short title and commencement - (1) This Act may be called the Andhra**
Pradesh Taxation Offences (Inapplicability of Limitation) Act, 1982.

(2) It shall come into force on such date as the State Government may, by


notification published in the Andhra Pradesh Gazette, appoint.

**2. Chapter XXXVI of Code of Criminal Procedure, 1973 not to apply to**
**certain offences- Nothing in Chapter XXXVI of the Code of Criminal**
Procedure, 1973, shall apply to
(i) any offences punishable under any of the enactments
specified in the Schedule; or

(ii) any other offence, which under the provisions of that
Code, may be tried along with such offence, and every
offence referred to in clause (i) or clause (ii), may, be taken
cognizance of by the court having jurisdiction as if the
provisions of that Chapter were not enacted.

**3. Power of Government to amend the Schedule- (1) The State Government**
may, by notification, published in the Andhra Pradesh Gazette, add to, alter or
amend the Schedule and on any such notification being issued, the Schedule
shall be deemed to be amended accordingly:

Provided that any notification to add to, alter or amend the Schedule

shall be issued only after obtaining the concurrence of the Central
Government.

(2) Every notification issued under this section shall, immediately after it

is issued, be laid before each House of the State Legislature if it is in session
and if it is not in session, in the session immediately following, for a total
period of fourteen days which may be comprised in one session or in two
successive sessions and if, before the expiration of the session in which it is so
laid or the session immediately following, both Houses agree in making any
modification in the notification, or in the annulment of the notification, the
notification shall, from the date on which the modification or annulment is
notified in the Andhra Pradesh Gazette, have effect only in such modified form
or shall stand annulled, as the case may be, so however, that any such
modification or annulment shall be without prejudice to the validity of anything
previously done under that notification.

**THE SCHEDULE**

**(SEE SECTION 2)**


1. The Andhra Pradesh General Sales Tax Act, 1957 (Act VI of 1957).


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