Section 74(1A) in The Maharashtra Value Added Tax Act, 2002
(1A)[ (i) Whoever knowingly with the intention of defraud revenue, issues or produces a false tax invoice and thereby makes a false claim in respect of the set-off or the refund, or claims any other deduction that results into reduced tax liability or enhances the amount of refund, or(ii)abets any of the aforesaid offences,shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one year but which may extend to two years and with fine.] [Sub-section 1A was inserted by Maharashtra 15 of 2011, Section 18 (w.e.f. 1-5-2011).]
