State Act
12
Section 12. Penalty for non-payment of tax
The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.
Act no. 22 of 19871987In forceAndhra Pradesh (State Act)
12. Penalty for non-payment of tax - If an assessee fails, without reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of making his representation, impose upon him a penalty which shall not be less than twenty-five per cent but not exceeding fifty per cent of the amount of tax due. This penalty shall be in addition to the interest payable under sub-section (1) or sub-section (2) of section 11.