Section 43 in Andhra Pradesh General Sales Tax Act, 1957
43. Non Implementation of penal provision on disclosure.
- Notwithstanding anything contained in this Act, where a dealer(a)has prior to the detection by any officer of the Commercial Taxes Department, of the concealment of particulars of true and full turnover of his business, voluntarily and in good faith), made between the 1st January, 1987 and the 31st March, 1987;(b)has, on or before the 31st March, 1987 paid the tax on the full turnover, and(c)has cooperated in an enquiry if any, relating to the assessment of his turnover, the registering, assessing and revising authorities under this Act, shall not initiate any proceeding for imposition of a penalty or impose any penalty leviable under This Act, in respect of any assessment year including the assessment year 1986 87;Provided that the disclosure of turnover and the payment of tax due thereon is made by dealer before the Commercial Tax Officer in whose jurisdiction the dealer has his registered office and in case of non assessee dealer within whose jurisdiction the dealer normally resides.
