Section 19(2) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(2)Whoever knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information, or suppresses or material information shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to one year or with fine not exceeding five thousand rupees or with both.
