section 53
Offences related to registration
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
Any dealer or person who fails,--
- (a) to apply for registration as required under section 17 of this Act; or
- (b) to inform authority prescribed of any change in the circumstances as required under the provision of the Act or the rules made thereunder; or
- (c) to apply for cancellation of registration as required by section 19 of this Act; shall on conviction be liable to be punished,--
- (i) where the failure is deliberate, with imprisonment for a term which may extend to six months and with fine;
- (ii) in any other case, with imprisonment for a term which may extend to three months and with fine.
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