Section 24
False statement in declaration.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
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 be punishable with simple imprisonment which may extend to
six months or with fine which may extend to one thousand rupees or with both.