Section 30C(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)No order for the forfeiture under this Section, shall be made after the expiration of three years from the date of collection of the amount referred to in sub section (1):Provided that in computing the period of three years under this sub section, the period during which any stay order was in force or any appeal or other proceeding in respect thereof was pending shall be excluded.
