Section 85(1) in The Gujarat Value Added Tax Act, 2003
(1)Whoever-(a)not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or purchases goods;(b)knowingly furnishes a false return where the amount of tax, which could have been evaded if the false had been accepted as true, exceeds Rs. 1000;(c)knowingly produces before the Commissioner, false tax invoice, bill, voucher, cash-memorandum, declaration, certificate or other document for claiming deduction or tax credit, the value of which exceeds Rs. 1000(d)fails to pay tax as per the returns filed by him;(e)knowingly keeps or produces false account;(f)issues to any person certificate or declaration under this Act, or a invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false;(g)wilfully attempts, in any manner whatsoever, to evade tax leviable under this Act;shall on conviction, be punished with imprisonment for a term which [may extend to six months or with fine not exceeding rupees twenty thousand or with both.Provided that in absence of special and adequate reasons to the contrary to be mentioned in the judgement of the Court, such imprisonment shall not be less than one month and such fine shall not be less than rupees ten thousand.] [These words were substituted for the words 'shall not be less than six months but which may extend to three years and with fine of rupees twenty thousand.' by Gujarat 6 of 2006 Section 40(1)]
