Section 15(4) in Andhra Pradesh General Sales Tax Act, 1957
(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.
