Section 13C(3) in Andhra Pradesh General Sales Tax Act, 1957
(3)The penalty leviable under sub-section (2),-(a)shall be of [Rs. 500/- (rupees five hundred)] [Substituted 'Rs. 250/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such lapse;(b)shall be of [Rs. 3,000/- (rupee three hundred)] [Substituted 'Rs. 1,000/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such subsequent lapse;Provided that where such violation to issue bills was noticed for the first time such dealer shall be let off with a warning.
