Section 80(9) in Manipur Value Added Tax Act, 2004
(9)Whoever-(a)is engaged in business as a dealer without being registered in wilful contravention of section 68, or(b)fails without sufficient cause to furnish any returns as required by section 68 by the date and in the manner prescribed, or(c)fails without sufficient cause, when directed to keep any accounts or record, in accordance with the provisions of this Act, or(d)fails without sufficient cause to comply with any requirements made under section 64, or(e)voluntarily obstructs any officer making inspection or search or seizure under section 64shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine.
