Section 16 in Andhra Pradesh General Sales Tax Act, 1957
16. Payment of tax and other dues payable under the Act.
(1)The tax assessed, whether provisionally or finally and the penalty levied under the provisions of this Act shall be paid by the dealer in such manner, and within such time, not being less than fifteen days from the date of service of the notice of assessment or of the levy of penalty, as may be specified in such notice:Provided that the time limit of fifteen days for a notice under this sub section shall not apply to casual traders.Provided further that the assessing authority may, for good and sufficient reasons to be recorded in writing, require the dealer to pay the tax assessed or the penalty levied within such time, not being less than seven days from the date of service of the notice of assessment, as may be specified in the notice.Provided also that the assessing authority shall require the dealer to pay the tax due as per the return filed by him in case such return is not accompanied by the proof of payments of tax and it shall not be necessary to give minimum time of fifteen days for payment of tax as mentioned in this section;(2)(a)Notwithstanding anything contained in sub section (1), on an application made by the assessee, the Deputy Commissioner may, by an order, allow extension of time for payment of any tax, penalty or other amount due under this Act, or permit the payment thereof in such instalments, within such intervals and subject to such conditions as he may specify in the said order, having regard to the circumstances of each case;(b)in every case where extension of time for such payment is allowed or where such payment in instalments is permitted, the dealer shall pay, in addition to such tax, penalty, instalment or other amount, interest at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof, from the date specified for its payment for the period so extended or on the instalments so permitted.Provided that as a measure to revive the sick industries, interest at the rate of ten per cent per annum only shall be levied against the amount of sales tax deferred as per the revival package.(3)(a)If the tax assessed or penalty levied or any other amount due under this Act or any instalment thereof is not paid by any dealer or other person within the time specified therefor in the notice of demand or in the order permitting the payment in instalments or in any other provision of the Act or the rules made thereunder, the dealer or other person, shall pay in addition to the amount of such tax, penalty, instalment or any other amount, interest calculated per every one hundred rupees or part thereof at the rates mentioned below for the period of delay from the due date or date specified for its payments.(i)within 30 days of delay .. at the rate of 18% of the tax due.(ii)above 30 days but below 90 days of delay .. at the rate of 24% of the tax due.(iii)above 90 days but below 365 days of delay .. at the rate of 30% of the tax due.(iv)for delay exceeding one year .. at the flat rate of 36% of the tax due per annum(b)If any dealer fails to pay tax along with the return due to be filed him, interest calculated at the rates mentioned in sub-clause (a) of this sub-section shall be levied for the period of delay commencing from the date on which the return is due to be filed by that dealer to the assessing authority;(c)The dealer shall calculate the interest at the rates mentioned above for the period of delay and shall remit it along with the tax due to be paid by him;(d)If any new dealer fails to file a return he shall be liable to pay interest on the amount of tax due or as assessed by the assessing authority for the period of delay commencing from the date on which the return is due to be filed by him.(4)If the tax assessed or penalty levied or interest payable under this Act or any instalment therefor, and the fees payable towards licence or registration, are not paid by a dealer within the time specified thereof, the whole of the amount then remaining unpaid may be recovered from him as if it were an arrear of land revenue.(5)The penalty Payable under this Act shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under sub section (4).
