Section 35(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)Any person who,-(a)[ wilfully submits an untrue return, or] [Substituted by Act No. 6 of 2015, dated 1.4.2015.](b)wilfully submits an untrue statement, required under the Act; or(c)fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or(d)wilfully acts in contravention any of the provisions of this Act or the rules made thereunder;shall on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months and with fine which shall not be less than five thousand rupees but which may extend to fifty thousand rupees or with both and when the offence is continuing one with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
