Section 75(7) in Tripura Value Added Tax Act, 2004
(7)Whoever -(i)willfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or(ii)willfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act shall on conviction, be punished -(a)in case where the amount involved exceeds Rs. 50,000 during the period of a year, with imprisonment for a term which may extend to one year or with fine or with both.(b)in any other case, with imprisonment for a term which may extend to six months or with fine or with both.
