Section 28(4) in Bihar Motor Vehicles Taxation Act, 1994
(4)Any person who has claimed refund or exemption of tax on the basis of an undertaking given under Section 17 or 18 which is found to be misrepresentation of facts or fraud, shall, on conviction be punished for the first offence with a fine which may extend to the amount claimed for refund or exemption and for every subsequent offence four times the amount claimed for refund or exemption.
