Section 13A in Andhra Pradesh General Sales Tax Act, 1957
13A. Penalty for failure to submit returns.
- If any dealer who is not liable to pay tax under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, the assessing authority may after giving the dealer a reasonable opportunity of being heard direct him to pay by way of penalty a sum calculated at the rate of one hundred rupees for every day of delay in filing return.
