Section 52(2)(b) in Manipur Value Added Tax Act, 2004
(b)any of the recitals or the conditions of the declaration or certificate, are not complied with for any reason whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule notwithstanding that such dealer or person was not liable to pay tax under any other