Section 14(2) in Andhra Pradesh Rural Development Act, 1996
(2)All the provisions relating to offences and penalties including the provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence under the [the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.], shall with necessary modifications apply in relation to the assessment,reassessment, collection and enforcement of payment of any cess required to be collected under this Act or in relation to any process connected with such assessment, reassessment, collection and enforcement of payment as if the cess under this Act were a tax under the [the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.].
