Penalty for contraventions in relation to furnishing of information

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..... rs, documents or any information, (a) makes any statement or furnishes any document which he knows or has reason to believe to be false in any material particular; or (b) omits to state any material fact knowing it to be material; or (c) wilfully alters, suppresses or destroys any document which is required to be furnished as aforesaid, such person shall be 3 [ liable to a penalty ] which may exte .....

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