Download Andhra Pradesh Vat Form APP 400A

Download Andhra Pradesh VAT FORM APP 400A: Declaration under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 31(1)] [Rule38 (2) (d)

2)      (a)     Every such appeal shall be in Form APP 400 verified in the manner specified in the rules;      

(b)     It shall be in duplicate;         

(c)     It shall be accompanied by a treasury receipt in support of having paid;

(i)    in case where the levy of tax, or penalty or interest is disputed, a fee calculated at the rate of two percent of the disputed tax or penalty or interest subject to a minimum of fifty rupees and a maximum of One thousand rupees and; 

(ii)   in all other cases a fee of Fifty rupees;   

(d)     It shall be accompanied by a declaration on Form APP 400A stating that the amount specified in the second proviso to sub-section (1) of Section 31 has been paid, and proof of such payments.

As per Section 31 (1)-   Any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the Act other than an order passed or proceeding recorded by an Additional Commissioner or Joint Commissioner or Deputy Commissioner, may within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed:

Provided that the appellate authority may within a further period of thirty days admit the appeal preferred after a period of thirty days if he is satisfied that the VAT dealer or TOT dealer or any other dealer had sufficient cause for not preferring the appeal within that period:

Provided further that an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces proof of payment of tax admitted to be due, or of such instalments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax assessed by the authority prescribed and the tax admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred.

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