Section 19(1)(a) in The Gujarat Mineral Rights Tax Act, 1985
(a)being a holder(i)submits or allows or causes to be submitted an incorrect or incomplete return or fails to submit a return as required by or under any provisions of this Act; or(ii)fraudulently evades or allows to be evaded, the payment of any tax due from him; or(iii)fraudulently makes or causes or allows to be made any wrong entry in or fraudulently omits or causes or allows to be omitted any entry from, any statement submitted, or any accounts or register; or