section 43
False statement in declaration.
The Nagaland Sales Tax Act, 1967Tax196763 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 earlier knows or believe 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 six months or with fine which may extend to one thousand rupees, or with both.
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