Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 5B(3)] [Section 5B] [Entire Act]

State of Andhra Pradesh - Subsection

Section 5B(3)(b) in Andhra Pradesh General Sales Tax Act, 1957

(b)if any dealer, fails to maintain true and complete accounts in accordance with clause (a) and the rules made thereunder, the assessing authority may, after giving such dealer a reasonable opportunity of being heard, by order in writing -
(i)disentitle such dealer from making use of any declaration forms prescribed under the proviso to sub section (1) and require him to surrender forthwith the declaration forms already issued to him, if any, and
(ii)impose upon him by way of penalty a sum which shall not be less than three times but which may extend to five times the amount of tax leviable on the turnover of the goods purchased by him on the basis of the declaration forms furnished by him under the proviso to sub section (1), upto the date of surrender by him of the unused forms;