(1)Whoever-(a)Knowingly furnishes a false return; or(b)Not being a registered dealer, falsely represents that he is a registered dealer at the time when he sells or purchases goods; or(c)Knowingly produces false bill, invoice, cash memorandum, voucher, declaration, certificate or other documents for evading tax payable under this Act; or(d)Knowingly keeps false account of the value of the goods purchased or sold by him in contravention of the provisions of this Act; or(e)Knowingly produces false accounts or documents, or furnishes false information; or(f)Issues to any person, certificate, declaration or tax invoice under this Act or any false bill, cash-memorandum, voucher, delivery challan, lorry receipt or other document which he knows or has reasons to believe to be false; or(g)Wilfully attempts, in any manner whatsoever, to evade any tax, interest or penalty payable under this Act,shall, on conviction, be punished-(i)Where the amount of tax, interest or penalty, or all of them together involved is less than rupees fifty thousand in a year, with imprisonment of either description for a term which shall not be less than three months but which may extend to one year and with fine; and(ii)In any other case, with imprisonment of either description for a term which shall not be less than six months but which may extend to two years and with fine.
