section 60
Offences of unauthorized collection of tax
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (1) Any dealer, who is not registered under the Act, shall not collect any amount by way of tax or purporting to be by way of tax under the Act.
- (2) A registered dealer shall not collect any amount by way of tax or purporting to be by way of tax, at a rate or rates exceeding the rate or rates at which he is liable to pay tax under the provisions of this Act.
- (3) Where a dealer violates the provision of sub-sections
- (1) or
- (2) he shall on conviction be punished with imprisonment for a term which may extend to three months or with fine or with both.
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