Section 91(6) in Meghalaya Value Added Tax Act, 2003
(6)Whoever, issues to any person certificate or declaration under the Act, rules or notifications of a fails bill, cash memorandum, voucher, delivery Challan, lorry receipt or other document which he know or has reason to believe to be false, shall on conviction, be punished rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine;
