Amendment status not verified — confirm the current text below against the official source.
(1) Whoever, for the purposes of avoiding any payment to be Penalties. made by himself under this Act or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both. (2) Any person who contravenes, or makes default in complying with, any of the provisions of this Act shall be punishable with imprisonment for a term which may extend to one year, or with fine which may extend to one thousand rupees, or with both.