Section 99(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Whoever, wilfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Regulation, shall, on conviction, be punished-(a)in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and(b)in any other case, with rigorous imprisonment for a term which may extend to three months and with a fine.
