Offences of making false or misleading statements

Tax200387 sections5 chapters

Chapter IV PROCEDURE AND ADMINISTRATION OF TAX

Statutory text

(1) Any dealer who,—
- (a) makes a statement to any authority prescribed under the Act which is false or misleading in a material particular, or
- (b) Omits from a statement made to any authority prescribed under the Act any matter or thing without which the statement is misleading in a material particular, shall on conviction be punished with imprisonment for a term which may extend to six months or with fine or with both.
(2) A reference in the section to a statement made before any authority prescribed under the Act is a reference to a statement made, in writing, or in any other form to that officer acting in the performance of his duties under the Act and includes the following namely:—
- (a) an application, certificate, declaration, return, claim, or any other document made, prepared, given, filed, or furnished under the Act;
- (b) an answer to a question asked of a person by any authority prescribed or a statement made to another person with the knowledge that it would be conveyed to any authority prescribed under the Act.

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