Section 90(7) in Arunachal Pradesh Goods Tax Act, 2005
(7)Whoever, will fully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act, shall, on conviction, be liable -(a)in any case where the amount involved exceeds rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)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 a fine.
