Section 75(2) in Tripura Value Added Tax Act, 2004
(2)Whoever, knowingly furnishes a false return shall, on conviction, be punished -(i)in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000 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.
