Penalty for false declaration in certain cases

Any person who— (i) for the purpose of obtaining an allotment or lease of any evacuee property, makes a declaration or statement which is false or which he either knows or has reason to believe to be false, or does not believe to be true, or (ii) furnishes any return, account or information which is material to any of the purposes of this Act and which is false or which he either knows or has reason to believe to be false or does not believe to be true, shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both. (a) All immovable property taken possession of by the Custodian shall be recorded in a register in Form No. 11. Similar registers shall be maintained with respect to properties of intending evacuees. (b) All movable property taken possession of by the Custodian shall be recorded in a register in Form No. 12 and a slip in Form No. 13 shall be attached to each article. The officer entrusted with the custody of such property shall be responsible for its safe custody and for protecting it from loss, damage or deterioration. He shall maintain a suitable record of the property taken into custody with a view to facilitating check at any time of the articles in hand with those shown as such in the registers. He shall also arrange for periodical physical verification of the articles in hand. (c) The account books, title-deeds and other valuable and documents taken possession of by the Custodian shall be noted in the Register of Valuables in Form No. 14 and a slip in Form No. 13 shall be attached to each article. Explanation.— When any property is disposed of by sale or otherwise the details of disposal shall be entered in the appropriate columns of the relevant registers.