Section 14(3) in Andhra Pradesh General Sales Tax Act, 1957
(3)Where any dealer liable to tax under this Act -(i)fails to submit return before the date prescribed in that behalf, or(ii)produces the accounts, registers and other documents after inspection or(iii)submits a return subsequent to the date of inspection, the assessing authority may, at any time within a period of six years from the expiry of the year to which assessment relates, after issuing a notice to the dealer and after such enquiry as he considers necessary, assess to the best of his judgment, the amount of tax due from the dealer on his turnover for that year, and may direct the dealer to pay in addition to the tax so assessed penalty as specified in sub section (8).
