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70.
Penalty for furnishing false particulars.-
Any person who signs any statement, amending
statement, notice or intimation under this Chapter
containing any particulars which he knows to
be false or does not believe to be true, or
containing particulars which he knows to be
incomplete or does not believe to be complete,
shall, on conviction, be punished with imprisonment
for a term which may extend to one year, or
with fine, or with both :
Provided that in the absence of special and
adequate reasons to the contrary to be mentioned
in the judgement of the Court, the fine shall
not be less than one thousand rupees. |
