Section 91(9) in Meghalaya Value Added Tax Act, 2003
(9)Whoever:-(a)Is engaged in business as a dealer without being registered in wilful contravention of section 31, or(b)Fails without sufficient cause, to furnish any returns as required by section 31, by the date and in the manner prescribed.(c)Fails without sufficient cause, when directed to keep any accounts or record, in accordance with the provisions of this Act, or(d)Fails without sufficient cause, to comply with any requirements made of him under section 84, or(e)Voluntarily obstructs any Officer making inspection or search or seizure under section 84. Shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine.
