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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Andhra Pradesh - Subsection

Section 4(2)(b) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

(b)fraudulently evades the payment of any tax, and other amount due from him under this Act, shall on conviction, be liable to be punished, if it is a first offence, with fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six months or with fine which may extend to five thousand rupees or with both.