Section 37
Penalty for making false return.
About this Act
An Act to provide for the control by the Union of the Tea industry, including the control, in pursuance of the International Agreement now in force, of the cultivation of tea in, and of the export of tea from, India and for that purpose to establish a Tea Board and levy a duty of excise on tea produced in India.
Any person who being required by or under this Act to
furnish any return fails to furnish such return or furnishes a return containing any particular which is false
and which he knows to be false or does not believe to be true shall be punishable with fine which may
extend to one thousand rupees.