Section 14(4) in Andhra Pradesh General Sales Tax Act, 1957
(4)In any of the following events, namely, where the whole or any part of the turnover of a business of a dealer has escaped assessment to tax, or has been under assessed or assessed at a rate lower than the correct rate, or where the licence fee or registration fee has escaped levy or has been levied at a rate lower than the correct rate, the assessing authority may, after issuing a notice to the dealer, and after making such enquiry as he may consider necessary, by order, setting out the grounds therefor (a)determine to the best of his judgment the turnover that has escaped assessment and assess the turnover so determined;(b)assess the correct amount of tax payable on the turnover that has been under assessed;(c)assess at the correct rate the turnover that has been assessed at a lower rate;(cc)assess the correct amount of tax payable, in case where any deduction or exemption has been wrongly allowed;(d)levy the licence fee after determining to the best of his judgment the turnover on which such fee is payable.(e)levy the registration fee that has escaped levy;(f)levy the correct amount of licence fee or registration fee in a case where such fee has been levied at a rate lower than the correct rate. In addition to the tax assessed or fee levied under this sub section, the assessing authority may also direct the dealer to pay a penalty as specified in sub section (8)
