Section 91(10) in Meghalaya Value Added Tax Act, 2003
(10)Whoever fails, without sufficient cause, to furnish any returns by the date and in the manner prescribed under this Act shall on conviction, be punished with simple imprisonment for a term which may extend to one year and with fine which shall not be less than.(i)Rupees two thousand, if the tax due for the period covered by the return does not exceed rupees twenty thousand;(ii)Rupees five thousand, if the tax due for the period covered by the return exceeds rupees twenty thousand but does not exceed rupees one lakh;(iii)Rupees ten thousand, if the tax due for the period covered by the return exceeds rupees one lakh;
