Section 89(2) in The Delhi Value Added Tax Act, 2004
(2)Whoever knowingly-(a)furnishes a false return;(b)produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or(c)produces false accounts, registers or documents or knowingly furnishes false information, shall-(i)in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, with rigorous imprisonment for a term which may extend to six months; and(ii)in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.
