Section 36(7) in Manipur Value Added Tax Act, 2004
(7)If the Commissioner is satisfied that the dealer, in order to evade or avoid payment of tax -(a)has failed to furnish without reasonable cause, returns in respect of any period by the prescribed date; or(b)has furnished incomplete and incorrect returns for any period; or(c)has availed tax credit to which he is not entitled to; or(d)has employed such method of accounting which does not enable the Commissioner to assess the tax due from him;he shall, after giving the dealer reasonable opportunity of being heard, direct that the dealer shall pay, by way of penalty a sum equal to twice the amount of additional tax assessed on account of the said reasons under this section.
