Section 64(3) in Tripura Value Added Tax Act, 2004
(3)If any person required to furnish any information or return under section 62 :(a)willfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required, or(b)willfully furnishes or causes to be furnished any information or return which he knows to be incorrect or false.he shall, on conviction, be punished with fine which may extend to one thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
