Section 22(3) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(3)fraudulently evades payment of any tax due under this Act or conceals his liability to such tax ;shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment which may extend to six months or with fine not exceeding five hundred rupees or with both.
