Section 75(5) in Tripura Value Added Tax Act, 2004
(5)Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished -(i)in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds Rs. 50,000 during the period of a year, with imprisonment for a term which may extend to one year or with fine or with both.(ii)in any other case, with imprisonment for a term which may extend to six months or with fine or with both.
