Section 93(4) in West Bengal Value Added Tax Act, 2003
(4)Whoever -(a)issues or produces a fake or fabricated tax invoice referred to in clause (48) of section 2;(b)fails to submit before the prescribed authority statements, accounts for the provisions under section 30E, within prescribed time;(c)furnishes a false return referred to in section 32; or(d)fails without reasonable cause to furnish a return under section 32;(e)refuses to comply with any requirement under section 66;(f)[ tampers with or breaks open any sealing done under section 69,] [Inserted w.e.f. 01.08.2006 by S. 12(32) of WB Act XVIII of 2006. ]shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years and with fine not exceeding ten thousand rupees or with both, and when the offence is a continuing one, with a daily fine, not exceeding fifty rupees, during the period of the continuance of the offence.
