Section 15 in Andhra Pradesh General Sales Tax Act, 1957
15. Provisional assessment of tax.
(1)The tax payable under this Act for each year may be provisionally assessed in advance during the year in monthly or other prescribed instalments on the basis of estimated or actual turnover of the dealer; and for that purpose a dealer may be required to submit a return or periodical return of estimated or actual turnover and pay the tax on the basis of such return or periodical returns, in such manner as may be prescribed.(2)If the assessing authority has reason to believe that the provisional assessment for any period was made on too low a turnover or at too low a rate, or on too high a turnover or too high a rate, he may enhance or reduce, as the case may be, such provisional assessment: Provided that before making an enhancement of the provisional assessment as aforesaid the assessing authority shall, except where such enhancement is based on the turnover finally determined for the preceding year, issue a notice thereof to the dealer and make such inquiry as he considers necessary.(3)The tax provisionally assessed may be levied and collected, either in advance during the year in monthly or other prescribed instalments or any time thereafter in one lumpsum.(4)Any dealer who is liable to pay tax fails to submit a return as required by the provisions of this Act or the rules made thereunder or any dealer who fails to pay the tax due on the basis of the return submitted by him under section 13 or fails to pay the tax provisionally assessed shall be liable to pay by way of penalty:(a)an amount equal to thirty per cent (30%) of the tax where the dealer has charged the tax from the purchaser; and(b)in any other case, an amount equivalent to twenty per cent (20%) of the amount of tax:Provided that before levying such penalty the assessing authority shall give the dealer a reasonable opportunity of being heard.
