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[Cites 0, Cited by 0] [Section 80(5)] [Section 80] [Entire Act]

State of Manipur - Subsection

Section 80(5)(i) in Manipur Value Added Tax Act, 2004

(i)In case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, 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;