Section 27
False statement in verification, etc.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
If a person makes a statement in any verification under
this Act or any rule made thereunder, or delivers an account or statement which is false, and which he
either knows or believes to be false, or does not believe to be true, he shall be punishable with rigorous
imprisonment for a term which shall not be less than three months but which may extend to seven years
and with fine.