Section 22 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
22. Failure to make returns, etc.
- Whoever-(1)fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act or submits a false return ; or(2)fails or neglects, without reasonable cause, to comply with any requirement made of, or any obligation laid on, him under the provisions of this Act ; or(3)fraudulently evades payment of any tax due under this Act or conceals his liability to such tax ;shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment which may extend to six months or with fine not exceeding five hundred rupees or with both.
