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[Cites 0, Cited by 2] [Section 32(1)] [Section 32] [Entire Act]

State of Andhra Pradesh - Subsection

Section 32(1)(a) in Andhra Pradesh General Sales Tax Act, 1957

(a)where the offence consists of the failure to pay or the evasion of any tax, recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding three thousand rupees or double the amount of the tax recoverable, whichever is greater, and