Section 75(9) in Tripura Value Added Tax Act, 2004
(9)Whoever -(a)is engaged in business as a dealer without being registered in willful contravention of section 19, or(b)fails without sufficient cause to furnish any returns as required by section 24 by the date and in the manner prescribed,(c)fails without sufficient cause, when directed to keep any accounts or record, in accordance with the provisions of this Act, or(d)fails without sufficient cause, to comply with any requirements made of him under section 48, or(e)voluntarily obstructs any officer making inspection or search or seizure under section 59, shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine or with both.
