Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.10 of 1989. [„Government‟ in marginal heading omitted]. Penalty for consumption in the Chemists‟ shop. Penalty for cutting down or destroying [xxx] excise trees. Manufacture, sale or possession by one person on account of another. 38 [Act No. 17 of 1968] (ii) in case of the second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees;] 62[40A. Whosoever in any declaration or affidavit made to a #[Prohibition and Excise Officer] makes any statement which is false or found to be false after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the declaration or affidavit is made or used shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend upto three years and shall also be liable to fine which may extend upto rupees ten thousand.]