Section 89(3) in Daman and Diu Value Added Tax Regulation, 2005
(3)Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Regulation, shall, on conviction, be punished -(a)in any case where the amount of such tax, penalty or interest involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months and with fine; and(b)in any other case, with rigorous imprisonment for a term which may extend to three months and with fine.
