Section 32(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)the prescribed authority may accept, from any person who has committed or is reasonably suspected of having committed an offence under this Act, by way of composition of such offence(a)where the offence consists of the failure to pay or the evasion of any tax, recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding three thousand rupees or double the amount of the tax recoverable, whichever is greater, and(b)in other cases a sum of money not exceeding three thousand rupees.
