Section 30A in Andhra Pradesh General Sales Tax Act, 1957
30A. Imposition of penalty for failure to keep and maintain true and correct accounts.
- If any dealer who is required so to do by the prescribed authority by a notice served on him fails in contravention of section 25, to keep true and correct account of the value of goods purchased or sold by him or fails when directed so to do under that section, to keep any account or records in accordance with the directions, he shall be liable to pay, in addition to any tax for which may be liable, a penalty of an amount not exceeding rupees two thousand or double the amount of tax which would have been payable had there been no such failure, whichever is less.
