Section 14D in Andhra Pradesh General Sales Tax Act, 1957
14D. Self Assessment.
(1)Every dealer (other than a casual trader or a dealer who opted for payment of tax under Section 14C or agent of a non resident dealer) whose total turnover in a year exceeds rupees ten lakhs but does not exceed rupees twenty five lakhs, in addition to the returns to be filed under Section 13 shall, submit to the assessing authority concerned a return of his total and net turnovers and tax due thereon at all places of his business in the preceding year within such time in such form and in such manner, as may be prescribed along with the tax due has been completed when the dealer files his return in such manner and with such particulars and proof as may be prescribed along with the tax due.(2)Every such dealer liable to submit a return of self assessment under sub section (1) shall assess the correct amount of tax due on the turnover liable to tax:Provided that no dealer shall be eligible to assess the tax under this section due for two years form the date of Registration under this Act,.(3)among the cases where the return is filed under sub section (1) the assessing authority shall take up assessment under Section 14 in respect of the following cases, namely:(i)where the return filed by the dealer under sub section (1) does not appear to be correct and complete; or the dealer has not paid the tax due under sub section (1) in full; or(ii)where the increase in net taxable turnover during assessment year is less than such percentage as may be prescribed when compared to that of preceding year; or(iii)where in any one of the preceding two years the total turnover of a dealer exceeds rupees twenty five lakhs; or(iv)where a dealer is in arrears of tax to the Government;or(v)where on inspection of the business premises of a dealer or otherwise there is reason to believe that the dealer has suppressed a part or whole of the turnover of his business or that the dealer is evading payment of tax; or(vi)where in any one of the preceding two years, any proceedings are pending or action was taken under Section 14 (4) or Section 14 (8) of the Act; or(vii)where the dealer fails to furnish the details of usage of statutory forms like Way Bills, C Forms, F Forms, H Forms and G Forms during the relevant year.(4)It shall be competent for the assessing authority to take up the returns filed by such number of dealers for assessment under Section 14 as it may deem necessary for detailed scrutiny and verification.(5)In all the cases where a return filed under sub section (1) is not taken up for assessment either under sub section (3) or sub section (4), the return so filed shall be deemed to have been accepted and orders shall be passed in the manner prescribed.(6)the provisions of sub section (4) of Section 14 shall mutatis mutandis apply to the assessment under this Section.
