Section-33 Making of false statement, declaration or delivering false accounts

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Chapter VIII: Offences and Penalties

Section-33 Making of false statement, declaration or delivering false accounts. –

Any person, subject to this Act, who knowingly, --

a.     gives false intimation under sub-section (c) of section 9 or section 18; or

b.    seeks prior permission or registration by means of fraud, false representation or concealment of material fact,

shall, on conviction by a court, be liable to imprisonment for a term which may extend to six months or with fine or with both

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