Section 71(7) in Tamil Nadu Value Added Tax Act, 2006
(7)Any person who makes any statement or declaration in any of the records or documents specified in section 68 or section 69 as the case may be, which statement or declaration he knows or has reason to believe to be false, shall, on conviction, be liable to simple imprisonment which may extend to six months, or a fine which may extend to two thousand rupees or both.
