Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsFalse returns
| 58. Any person who knowingly uses forged documents or makes any statement which is false in any material particulars in any return, claim or other document which is required or authorised to be made by or under the provisions of this Act, shall be guilty of an offence, and shall be liable on conviction by a Magistrate to a fine not exceeding one thousand rupees or to imprisonment of a term not exceeding six months or to both such fine and imprisonment. |