Section 91(2) in Meghalaya Value Added Tax Act, 2003
(2)Whoever, knowingly furnishes a false return shall, on conviction, be punished67(i)In case where the amount of tax, which could have been evaded, if the false return had been accepted as true, exceeds Rs. 10,000/- with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine;(ii)In any other case with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine.
