Section 74(1) in The Maharashtra Value Added Tax Act, 2002
(1)Whoever knowingly,-(a)not being a registered dealer under this Act, represents that he is or was a registered dealer at the time when he sells or buys goods, or(b)furnishes a false return, or(c)produces before the Commissioner or the Tribunal, a false bill, cash memorandum, voucher, declaration, certificate or other document referred to in sub-section (4) of section 29, or(d)keeps false account of the value of goods bought or sold by him in contravention of sub-section (1) of section 63, or(e)produces false accounts, registers or documents or knowingly furnishes false information, or(f)issues to any person any certificate or declaration, under the Act, rules or notifications, or a bill, cash memorandum, voucher, delivery challan, lorry receipt or other document which he knows or has reason to believe to be false, or(g)falsely represents that he is authorised under section 82 to appear before any authority in any proceeding,shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one month but which may extend to one year and with fine.
