Section 86. Whoever fails or omits to make a declaration [including a declaration referred to in sub-section (12

86. Whoever fails or omits to make a declaration [including a declaration referred to in sub-section (12) of section 10] without any reasonable cause or makes a declaration which is either false or which he knows or has reason to believe to be incorrect, shall, without prejudice to any other action that may be taken under this Act, be punished with imprisonment for a term which may extend to two years and also with fine. 4. Dules. L. 101s. by Act. 36 of 1973, S. 14. OF 1968] Gold (Control) 309