Section 30 in Andhra Pradesh General Sales Tax Act, 1957
30. Offences and penalties.
(1)Any person who--(a)fails to pay within the time allowed, any tax assessed on him or any penalty levied, or any fee due from him, under this Act; or(b)being a person obliged to register himself as a dealer under this Act, does not get himself so registered; or(c)wilfully acts in contravention of the provisions of this Act or the rules made thereunder shall on conviction be liable to be punished with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(2)Any person who - (a) prevents or obstructs inspection, entry, search or seizure by an officer authorised under Section 28, in contravention of the terms thereof; or (b) prevents or obstructs inspection of any goods vehicle or boat carrying goods, by an officer in charge of check post or barrier or any officer empowered under Section 29, shall on conviction, be liable to be punished with simple imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees. Provided that the minimum sentence of imprisonment shall not be applicable to offences other than the offence of assault on officer while discharging his duties under Section 28 or Section 29.(3)Any person who(a)wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act, or the rules made thereunder;(b)fraudulently evades the payment of any tax, fee or other amount, not exceeding rupees one lakh, due from him under this Act;(c)knowingly produces incorrect or false accounts, registers or other documents or furnishes incorrect or false information in any proceedings under this Act;(d)wilfully fails to issue a bill or cash memorandum in respect of a sale as prescribed under any provision of this Act; or(e)prevents inspection or examination or wilfully fails to produce documents or to give information as required by Section 28; shall on conviction be liable to be published if it is a first offence, with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees and if it is a second offence with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees; and if it is third or subsequent offence or an offence falling under Clause (b) involving an amount exceeding rupees one lakh with simple imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(4)Any person who after purchasing any goods in respect of which he has made a declaration under the proviso to Sub section (1) of Section 5 B fails, without reasonable excuse, to make use of the goods for the declared purpose shall, on conviction, be liable to be punished if it is a first offence with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees and if it is a second offence with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees and if it is a third or subsequent offence with simple imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(5)(a)An owner or other person in charge of a boat or goods vehicle who fails to carry with40 him any of the records or documents specified in Section 26 or Section 17, as the case may be, shall on conviction be liable to be punished with simple imprisonment (which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees).(b)The owner of the boat or the goods vehicle, if he was not incharge of the boat or goods vehicle at the time of the commission of an offence under Clause (a), shall also be liable to be punished with the punishment provided for the offence under Clause (a) unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.(6)If the driver or any other person incharge of any boat or goods vehicle refuses on demand by the officer in charge of the check post or barrier or the officer empowered under Sub section (2) of Section 29 to give his name and address or the name and address of the owner of the boat or goods vehicle or of the consignor and consignee of the goods or gives any name and address which he knows or has reason to believe to be false, he shall, on conviction, be liable to be punished with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(7)Any person who makes any statement or declaration in any of the records or documents specified in Section 26 of Section 27, as the case may be, which statement of declaration he knows or has reason to believe to be false, he shall, on conviction, be liable to be punished with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(8)Any person who is in any way knowingly concerned in any fraudulent evasion o attempt at evasion or abetment of evasion of any tax, payable in respect of the sale or purchase of any goods under this Act, shall, on conviction, be liable to be punished with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.(9)Any person who is in possession of any form as may be notified which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rule made thereunder, shall be punishable with simple imprisonment which may extend to six months or with fine or with both and when the offence is a continuing offence with a fine which may extend to fifty rupees for every day during which the offence continues
