165. Punishment for false statement in verification, etc.-

165. Punishment for false statement in ¹[verification, etc.].-

A person is  guilty of  an offence punishable with imprisonment for  a term which may extend to three years, ²[but shall not be less than three months,] or with fine, or with both, if he-(a)  makes  a  statement  in any  verification, etc.  in any  return or  any other  document  furnished  under  any  provisions  of  this  Ordinance which is false ³[and which he either knows or believes to be false or does not believes to be true];

(b)  knowingly  and  willfully  aids,  abets,  assists,  incites  or  induces another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and willfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person [;

⁴(c) signs and issues any certificate mentioned in the first or second  proviso to section 82 which he either knows or believes to be false or does not believe to be true] [;

⁵(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.]

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¹Subs. for "verification" by F.A. 1993
²Ins. by F.A. 1999
³Omitted by F.A. 1999
⁴Ins. by F.A 1993
⁵Ins. by F.A. 1999

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