Section 80(7) in Manipur Value Added Tax Act, 2004
(7)Whoever, -(i)wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or(ii)wilfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act, shall, on conviction, be punished-(a)in case where the amount involved exceeds Rs. 50,000 during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.
