section 65
Compounding of offences
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (1) Where any dealer has committed an offence of evasion of tax under the Act, the authority prescribed may in lieu of prosecution, compound the offence in an amount equal to the amount of tax subject to a minimum of three thousand rupees; and in other cases a sum of amount not exceeding three thousand rupees.
- (2) Any order passed or proceeding recorded by the authority prescribed under sub-section
- (1) shall be final and no appeal or application for revision shall lie therefrom.
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