Section 71(1) in Tamil Nadu Value Added Tax Act, 2006
(1)Any person who- (a) being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or Rules made thereunder, or(b)being a person obliged to register himself as a dealer under this Act, does not get himself registered, shall on conviction by a Magistrate be liable to fine which may extend to five hundred rupees.
