Section 33:
Making of false statement, declaration or delivering false accounts.
Any person, subject to
this Act, who knowingly,—
(a) gives false intimation under clause (c) of section 9 or section 18; or
(b) seeks prior permission or registration by means of fraud, false representation or concealment
of material fact,shall, on conviction by a court, be liable to imprisonment for a term which may extend to six months or
with fine or with both.