Penalty for making false statement

(1) If any person fails to furnish a declaration as required by section 9 or during the course of any proceeding under this Chapter makes a declaration or statement or furnishes any information which is false or which he knows or has reasons to believe to be false or which he does not believe to be true, he shall be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both. (2) No court shall take cognizance of an offence punishable under sub-section (1) except on a complaint made by the Collector.