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Punishment for false statement

Clause 173 - Bills - EQUALISATION LEVY - Bill - Clause 173 - 173. (1) If a person makes a false statement in any verification under this Chapter or any rule made thereunder, or delivers an account or statement, which is false, and which he either kno .....

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an offence punishable under sub-section (1) shall be deemed to be non-cognizable within the meaning of that Code. Clause 173 of the Bill provides for punishment, by way of imprisonment up to a period of three years and with fine, for making any stat .....

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