Section 53(1) in The Andhra Pradesh Value Added Tax Act, 2005
(1)Where any dealer has under declared tax, and where it has not been established that fraud or willful neglect has been committed and where under declared tax is,-(i)less than ten percent of the tax, a penalty shall be imposed at ten percent of such under-declared tax,(ii)more than ten percent of the tax due; a penalty shall be imposed at twenty five percent of such under-declared tax.
