Section 90(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Whoever, knowingly produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceeds Rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.(c)Whoever knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 49, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.
