(i) In case where the amount of tax which would have been evaded if the failure has not been discovered, exceeds one lakh rupees, with imprisonment for a term which shall not be less then six months but which may extend to seven years and with fine;
(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine; or with both.
Section 59 • Assam General Sales Tax Act, 1993
59. Failure to furnish return.
assam-general-sales-tax-act-1993-sec-59.json
•
Section 59
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"title": "59. Failure to furnish return.",
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"content": "(i) In case where the amount of tax which would have been evaded if the failure has not been discovered, exceeds one lakh rupees, with imprisonment for a term which shall not be less then six months but which may extend to seven years and with fine;\n(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine; or with both.",
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