Section 14(8) in Andhra Pradesh General Sales Tax Act, 1957
(8)The penalty leviable under sub section (2), sub section (3) or sub section (4)(a)shall not be less than three times but which may extend to five times the tax or the fee due in a case where the assessing authority is satisfied that the failure of the dealer to disclose the whole or part of the turnover or any other particulars correctly, or to submit the return before the prescribed date, was wilful; and(b)shall not exceed one half of the tax or the fee due in a case where such failure was not wilful;Provided that where such failure occurred due to a bona fide mistake on the part of the dealer, no such penalty shall be levied.Explanation. - The expression assessing authority occurring in this section shall, in relation to licence fee or registration fee, be construed as referring to the licensing or registering authority, as the case may be, under this Act.
