Section 90(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information 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.
