Section 73 in The Kerala Value Added Tax Act, 2003
73. Punishment for abetment.
- Any person who,(a)abets or induces in any manner another person to make and deliver any return or an account or a statement or declaration under this Act or rules made there under, which is false and which he either knows to be false or does not believe to be true, or(b)abets or induces in any manner another person or persons to prevent or obstruct survey, inspection, entry, search, checking of tax invoice or seizure by an officer empowered under this Act, or(c)abets to act in contravention of any of the provisions of this Act or the rules made there under, shall, on conviction by a Magistrate be punished with simple imprisonment for a period which may extend to six months or with fine not exceeding fifty thousand rupees or with both.
