Section 87(26) in Arunachal Pradesh Goods Tax Act, 2005
(26)False, misleading or deceptive statements. Any person who -(a)makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or(b)omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.Explanation. - The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 75.
