Section 6(5) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(5)Where an assessee liable to registration or enrolment has willfully failed to apply for such certificate within the time, specified in sub-section (3), the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others (Rule 17 & 24)
