Section 42(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)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 or penalty or interest under this Act, 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.
