Section 91(7) in Meghalaya Value Added Tax Act, 2003
(7)Whoever:-(i)Wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or(ii)Wilfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty on interest or all of them under this Act or shall on conviction, be punished.(a)In case where the amount involved 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;(b)In any other case with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine.
