Section 30(5)(a) in Andhra Pradesh General Sales Tax Act, 1957
(a)An owner or other person in charge of a boat or goods vehicle who fails to carry with40 him any of the records or documents specified in Section 26 or Section 17, as the case may be, shall on conviction be liable to be punished with simple imprisonment (which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees).