Section 30C in Andhra Pradesh General Sales Tax Act, 1957
30C. Imposition of penalty for contravening certain provisions.
(1)If any person collects tax in contravention of the provisions of Section 30B, any sum so collected shall be forfeited either wholly or partly to the State Government and in addition he shall be liable to pay a penalty of an amount not exceeding two thousand and five hundred rupees:Provided that the assessing authority shall not levy penalty if it is evident that due to bona fide mistake the dealer collected tax in contravention of the provisions of Section 30-B and the tax so collected in excess has been remitted to the Government along with the tax payable for that month:Provided further that the assessing authority shall while imposing that penalty or forfeiture, take into consideration the amounts refunded to the purchaser from out of the amounts collected by way of tax in contravention of Section 30-B or for the refund of which satisfactory arrangement has been made.(2)No order for the forfeiture under this Section, shall be made after the expiration of three years from the date of collection of the amount referred to in sub section (1):Provided that in computing the period of three years under this sub section, the period during which any stay order was in force or any appeal or other proceeding in respect thereof was pending shall be excluded.(3)If the assessing authority in the course of any preceding under this Act, or otherwise has reason to believe that any person has become liable to penalty with or without forfeiture of any sum under sub section (1) such authority shall serve on such person a notice in the prescribed form requiring him on a date and at a place specified in the notice to attend and show cause why a penalty with or without forfeiture of any sum as provided in sub section (1) shall not be imposed on him.(4)The assessing authority shall thereupon hold an enquiry and shall make such order as he thinks fit.(5)No prosecution for an offence under this Act, shall be instituted in respect of the same facts on which a penalty has been imposed under this section
