Penalty and penal interest section rules for ap vat act

51. (1) Where a dealer who fails to pay tax due on the basis of the return submitted by him by the last day of the month in which it is due, he shall be liable to pay tax and a penalty of ten percent of the amount of tax due:

Provided that before levying such penalty the authority prescribed shall give the dealer a reasonable opportunity of being heard.

(2) If a dealer pays the tax, penalty and interest under sub-section (1) and subsequently it is found that the tax is not due, then such tax, penalty and interest shall be refunded to that dealer.

Thank you for your prompt response sir, 

As per view, Shall we pay the penalty and penalty interest according to notices sir, We have no due of tax amount on right now. Is there is any other approachments sir.   

thank you very much madam and nice response.