Section 30(7) in Andhra Pradesh General Sales Tax Act, 1957
(7)Any person who makes any statement or declaration in any of the records or documents specified in Section 26 of Section 27, as the case may be, which statement of declaration he knows or has reason to believe to be false, he shall, on conviction, be liable to be punished with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.
