Whoever impersonates in any way the Controller or an Inspector or any other officer authorised by the Controller shall be punished with imprisonment for term which may extend to three years.

Penalty for giving false information or maintaining falserecords or registers 55. (1) Whoever gives information to an Inspector which he may require or ask for in the course of his duty and which such person either knows or has reason to believe to be false or does not believe to be true shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

1. (2) Whoever, being required by or under this Act so to do, maintains any record or register, which is false in any material particulars shall be punished with fine which may extend to two thousand rupees, and for the second or subsequent offence, with imprisonment for a term which may extend to one year and also with fine.