Section 80(3) in Manipur Value Added Tax Act, 2004
(3)Whoever, knowingly produces before the Commissioner, false bill, cashmemorandum, voucher, declaration, certificate or other document for evading tax payable under this Act shall on conviction, be punished -(i)in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceeds Rs. 30,000/- in one event, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;(ii)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.
