Section 7A(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)Where a dealer issues or produces a false bill, voucher, declaration, certificate or other document with a view to support or make any claim that a transaction of sale or purchase effected by him or any other dealer, is not liable to be taxed or is liable to be taxed at reduced rate, the assessing authority shall on detecting such issue or production, direct the dealer issuing or producing such document to pay as penalty:(i)in the case of first such detection, three times the tax due in respect of such transaction; and(ii)in the case of a second or subsequent detection, five times the tax due in respect of such transaction:Provided that before issuing any direction for the payment of the penalty under this section, the assessing authority shall give to the dealer an opportunity of making representation against the levy of such penalty.
