Penalty for false statement
433. Where any person in any return, report, certificate, balance sheet, or other document, required by or for the purpose of any of the provisions of this Act specified in the Ninth Schedule hereto, wilfully makes a statement false in any material particular, knowing it to be false, he shall be guilty of an offence, and shall be liable to a fine not exceeding twenty thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment. |