section 29
False statement is declaration
The Nagaland Purchase Tax Act, 1993Tax199356 sections
Statutory text
Whoever makes a statement in a verification or declaration in connection with any proceedings under this Act which is false, and which he either knows or believes to be false, or does not believe to be true shall, on conviction before a Magistrate, be punishable with simple imprisonment which may extend to one months or with fine which may extend to Rs. 1,000, or with both.
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