Section 81(3) in The Bihar Value Added Tax Act, 2005
(3)Whoever-(a)not being a registered dealer under section 19, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; or(b)knowingly furnishes a false return; or(c)knowingly produces before the prescribed authority, false bill, tax invoice, cash-memorandum, voucher, declaration, certificate or other document for any of the purposes of this Act; or(d)issues to any person a certificate or declaration under this Act or the rules framed or notifications issued thereunder, a bill, cash memorandum, tax invoice, voucher or other document which he knows or has reason to believe to be false; or(e)obstructs any officer making inspection or search or seizure under section 56 or section 61 or section 62,shall, on conviction, be punished with imprisonment, of either description, [for a term which shall not be less than six months but which may extend to one year] [Substituted 'for a term which shall not be less than one year but which may extend to three years' by Notification Act No. 7 of 2006.] and with fine not exceeding three thousand rupees.
