Section 80(10) in Manipur Value Added Tax Act, 2004
(10)Whoever fails, without sufficient cause, to furnish any return by the date and in the manner prescribed under this Act, shall on conviction, be punished with simple imprisonment for a term which may extend to one year and with a fine, which shall not be less than,-(i)rupees two thousand, if the tax due for the period covered by the return does not exceed Rs. 20,000/-;(ii)rupees five thousand, if the tax due for a period covered by the return exceeds rupees twenty thousand but does not exceed Rs.1,00,000/-;(iii)rupees ten thousand, if the tax due for the period covered by the return exceeds Rs.1,00,000/-.
