Section 14E in Andhra Pradesh General Sales Tax Act, 1957
14E. Self assessment of dealers with a turnover less than rupees ten lakhs.
(1)Any dealer whose turnover in a year does not exceed rupees twenty lakhs or a dealer registered under subsection (1-A) of Section 12 and liable to file a return under Section 15, shall submit to the assessing authority, within ninety days from the close of year, a return of self assessment in such form and in such manner as may be prescribed and in such return he shall assess the turnover at all places of his business during the year and tax due thereon correctly:Provided that any return filed after the expiry of sixty days from the close of the year may be received if the return is accompanied by a treasury receipt or cheque or demand draft for payment of a penalty equivalent to the amount calculated at the rate of rupees one hundred for every day of delay.(2)The Commissioner of Commercial Taxes shall issue guidelines from time to time, for identifying from among the dealers who filed returns under sub-section (1), the dealers whose assessments shall be taken up for assessment under Section 14.(3)From among the dealers who filed returns under sub-section (1),the Deputy Commissioner shall on the basis of the guidelines issued by the Commissioner of commercial Taxes from time to time, identify within such time as may be prescribed, the dealers whose assessments shall be taken up under Section 14.(4)Except in the cases which are identified by the Deputy Commissioner under sub-section (4) for taking up assessment under Section 14 and subject to the conditions that may be prescribed, the assessments of the dealers who file a correct and complete return under sub-section (1) shall be deemed to have been completed on such date as may be prescribed.(5)The provisions of sub-sections (4) and (8) of Section 14 shall apply mutatis mutandis to the assessment deemed to have been completed under sub-section (5) of this section.
