Section 55(6) in Meghalaya Value Added Tax Act, 2003
(6)If the Commissioner is satisfied that the dealer, in order to evade or avoid payment of tax.(a)has failed to furnished without reasonable cause, returns in respect of any period by the prescribed date;(b)has furnished incomplete and incorrect returns for any period; or(c)has availed tax credit to which he is not entitled to; or(d)has employed such method of according which does not enable the Commissioner to assess the tax due from hi; he shall, after giving the dealer reasonable opportunity of being hard, direct that the dealer shall pay, by way of penalty, a sum equal to twice the amount of additional tax assessed on account of the said reasons under this section.
