Section 80(6) in Manipur Value Added Tax Act, 2004
(6)Whoever, issues to any person certificate or declaration under this Act, rules or notifications or a false bill, cash-memorandum, voucher, delivery challan, lorry receipt or other document which he knows or has reason to believe to be false, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine.
