Section 28
Abetment of false return, 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 abets or induces in any manner another person to
make and deliver an account or a statement or declaration relating to any chargeable expenditure which is
false and which he either knows to be false or does not believe to be true or to commit an offence under
section 25, 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.