Penalty

Penalty.-

1. (1) If any person in any proceeding under this Act -
   • (a) intentionally makes any false statement during the course of such proceeding ;
   • (b) intentionally produces before any Revenue officer any false document ;
   • (c) files a statement which is false or incorrect to his knowledge ; he shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to Rs. 1,000, or with both.
2. (2) Notwithstanding anything contained in the Code of Criminal Procedure, no Court shall take cognizance of any offence under this section unless a complaint in this behalf is made by the officer before whom such proceedings were taking place.