Section 30(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Any person who--(a)fails to pay within the time allowed, any tax assessed on him or any penalty levied, or any fee due from him, under this Act; or(b)being a person obliged to register himself as a dealer under this Act, does not get himself so registered; or(c)wilfully acts in contravention of the provisions of this Act or the rules made thereunder shall on conviction be liable to be punished with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.
