Section 14D(3) in Andhra Pradesh General Sales Tax Act, 1957
(3)among the cases where the return is filed under sub section (1) the assessing authority shall take up assessment under Section 14 in respect of the following cases, namely:(i)where the return filed by the dealer under sub section (1) does not appear to be correct and complete; or the dealer has not paid the tax due under sub section (1) in full; or(ii)where the increase in net taxable turnover during assessment year is less than such percentage as may be prescribed when compared to that of preceding year; or(iii)where in any one of the preceding two years the total turnover of a dealer exceeds rupees twenty five lakhs; or(iv)where a dealer is in arrears of tax to the Government;or(v)where on inspection of the business premises of a dealer or otherwise there is reason to believe that the dealer has suppressed a part or whole of the turnover of his business or that the dealer is evading payment of tax; or(vi)where in any one of the preceding two years, any proceedings are pending or action was taken under Section 14 (4) or Section 14 (8) of the Act; or(vii)where the dealer fails to furnish the details of usage of statutory forms like Way Bills, C Forms, F Forms, H Forms and G Forms during the relevant year.
