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Andhra Pradesh Value Added Tax Act, 2005
CHAPTER VIII : Offences and Penalties

58. Prosecutions for Offences

Any dealer or person who fails to comply with the requirements under sections 14, 16, 17, 21, 29, 42, 43, 64 and or any other provisions of the Act shall on conviction be punished with imprisonment for a term which may extend to three months or with fine or with both.