Section 89(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Whoever -(a)not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; or(b)knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or(c)issues to any person a false invoice, bill, cash memorandum, voucher or other document which he knows or has reason to believe to be false, Offences and criminal penalties.shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months and with fine.
