Section 33. Making of false statement, declaration or delivering false accounts

CHAPTER VIII OFFENCES AND PENALTIES 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.