Section 93(5) in West Bengal Value Added Tax Act, 2003
(5)Whoever has in his possession any prescribed form referred to in subsection(2) of section 73 or sub-section (1) of section 81, not obtained by him or by his principal or agent in accordance with the provisions of this Act or any rules made thereunder, shall be deemed to have committed the offence of criminal breach of trust under section 405 of the Indian Penal Code, and every such person who commit such criminal breach of trust, shall, on conviction, be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.
