Section 38. False returns

38. False returns.— Any person who makes in any return to be furnished under section 23 or in any report to be made under section 29 any statement 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. 1. Ins. by Act 34 of 1949, s. 2. 2. Added by Act 7 of 1943, s. 12. 3. Ins. by Act 2 of 1944, s. 3.