Section 87(15) in Arunachal Pradesh Goods Tax Act, 2005
(15)Preparing accounts that are false, misleading or deceptive. Where a person who is required to prepare records and accounts under this Act r prepares records and accounts in a manner that is false, misleading or deceptive, the person is liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency whichever is the greater.
