Section 75(3) in Tripura Value Added Tax Act, 2004
(3)Whoever knowingly produces before the Commissioner, false bill, cash-memo, voucher, declaration, certificate or other document for evading tax payable under this Act, shall on conviction, be punished -(i)in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceed Rs.50,000 during the period of a year, with imprisonment for a term which may extend to one year or with fine or with both.(ii)in any other case, with imprisonment for a term which may extend to six months or with fine or with both.
