section 61
Compounding of offences
The Andhra Pradesh Value Added Tax Act, 2005Tax200583 sections10 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
- (1) The authority prescribed may accept , from any dealer who has committed an offence under the Act by way of composition of such offence:-
- (a) where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs.3,000/-(Rupees Three thousand only) and,
- (b) in other cases a sum of money not exceeding Rs. 3,000/-(Rupees Three thousand only).
- (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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