section 56
Offences of failure to Comply with recovery provision
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (1) A dealer who fails to comply with a notice under section 29 of the Act shall on conviction be punished with imprisonment for a term which may extend to six months or with fine or with both.
- (2) Where a dealer is convicted of an offence under sub- section (1), the court may, in addition to imposing a fine, order the person to pay the amount of tax, interest and any other amount the person failed to pay as required under section 29 of the Act.
Study data processing for this section.
PDF: pending for this language.