Amendment status not verified — confirm the current text below against the official source.
(1) Whoever,— Penalty. (a) intentionally makes any false statement before an authority or an Appellate Officer in any proceeding under this Act, (b) intentionally produces before an authority or an Appellate Officer any false document, or (c) abets any such act, shall, on conviction, be liable to imprisonment for a term which may extend to one year or to a fine which may extend to one thousand rupees or to both. (2) No prosecution for any offence under this section shall lie except with the permission of the Collector.