Section 71(3) in Tamil Nadu Value Added Tax Act, 2006
(3)Any person who-(a)Wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, or(b)fraudulently evades the payment of any tax assessed on him or any fee or other amount due from him under this Act, or(c)dishonestly objects to a notice issued to him under sub-section (1) of section 27, or(d)being a person obliged to keep and maintain true and correct account and record under sub-section (1) of section 64 fails to keep and maintain such account or record, or keeps any books of account at any place in contravention of sub-section (2) of section 64, or; moves the goods from one place to another in pursuance of a sale or purchase or otherwise in contravention of the provisions of sub-section (3)of section 64 without a bill of sale or delivery note or such other documents as may be prescribed, or;(e)will fully acts in contravention of any of the provisions of this Act, or(f)after purchasing any goods in respect of which he has made a declaration fails without reasonable excuse to make use of the goods for the declared purpose; or(g)makes any statement or declaration in the application for registration, submitted to the registering authority, which he knows or has reason to believe to be false, or(h)will fully acts in contravention of the undertaking given under sub-section (9) of section 67 shall on conviction by a Magistrate, be liable to a fine which may extend to two thousand rupees and in the event of a second or subsequent conviction, to simple imprisonment which may extend to six months or a fine which may extend to two thousand rupees or both
