Section 14C(7) in Andhra Pradesh General Sales Tax Act, 1957
(7)If the return filed by a dealer under sub section (1) appears to be incorrect or incomplete or the dealer has not paid in full the tax payable under sub section (1), the authority prescribed shall cancel the option exercised and also the assessment that was deemed to have been completed under sub section (6)and proceed to assess the total turnover under Section 14 of the Act.
