319. If any person-
(a) when a form approved by the Director is, under this Act, required to be used without reasonable cause uses a form, not purporting to be a form so approved; or |
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(b) prints, sells or uses any document purporting to be a form approved by the Director under this Act, knowing the same not to be the form approved for the time being, or not to have been prepared or issued by the Director, |
| that person shall be guilty of an offence and on conviction thereof shall be liable to a fine not exceeding one hundred rupees. |