Section 14A(1)(c) in Andhra Pradesh General Sales Tax Act, 1957
(c)if no return is submitted by the dealer under clause (a) within the period of thirty days aforesaid, the assessing authority may at any time within a period of six years from the expiry of the period within which such return ought to have been submitted after issuing a notice to the dealer and after making such inquiry as he considers necessary, assess to the best of his judgment the amount of tax due from the dealer on the amount referred to in clause (a).