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[Cites 0, Cited by 0] [Section 30(5)] [Section 30] [Entire Act]

State of Andhra Pradesh - Subsection

Section 30(5)(b) in Andhra Pradesh General Sales Tax Act, 1957

(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.