Section 22. If a person makes in any return required under section 6, any False statement which is false, and wh

22. If a person makes in any return required under section 6, any False statement which is false, and which he either knows or believes to gQz;s. be false, or does not believe to be true, he shall be punishable with simple imprisonnlent which may extend to six months, or with fine which may extend to one thousand rupees, or with both. 23. If a person makes or induces `in` any manner another person Abetment of false to make and deliver any account, statement or declaration relating to ,et-, chargeable profits liable to super profits tax which is false and which `etc.` he either knows to be false or does not believe to be true, he shall , iie punishable with simple imprisonment which may extend to `six` months, or with fine which may extend to'one !thousand rupees, or with both. [ACT 14 ||||||||SuperProfits Tax<br>[ACT14||| |---|---|---|---|---|---|---|---|---|---| |||||....||Institution<br>o,.,rocee,r..,|Institution<br>.<br>1<br>.<br> A..pessss..sb.aU..notbe..Proc_e.ld.wgai.n~~..,f.~r.<br>...XI.~ffe~~c.e<br>.,..~.-.,-.-....-.,-...,||.>--.| ||.|..<br>.|.<br>...|..|.|.ii~~~:$~$2.:,:.~~ef:<br>.s@:~iofi...<br>2$..:o$-,se&i&i&>,3eT.$3@3&~...23~.&<br>gad.@*<br>..~&-~di-;i.k.-P~~&l.-.. ..|||| |I|I<br>I<br>i|i||||c o d ~ o ~ i s . '<br>-code except at the instanceofthe Commissioner.<br>Qionof'<br>,<br>offences.<br>(2).The Commissioner may, either before or after the institution,<br>of proceedihgs, compound any oflence punishable under section21<br>or section22or section23.||45of1860.|| ||!|||||Power to<br>make<br>exemption,|25.If the Central Government considers it necessary or expedient<br>exemption,SOto do for avoiding any hardship or anomaly or removing any||| ||,<br>I<br>I|||||etc.9 in<br>difficulty that may arise as a result of the application of this Act, to<br>relation to<br>certain<br>the Union territories of Dadra and Nagar Haveli, Goa, Daman and<br>z$&ri,r<br>Diu and Pondicherry, the Central Government may, by general or|||| ||I||||||special order,<br>an. exemption, reduction in rate or other n~odifi-|an. exemption, reduction in rate or other n~odifi-|| ||||||||cation in respect of super profits tax in favour of any class of assessees||| ||||||||or in regard to the whole or any part of the chargeable profits of any||| ||||||||class of assessees.||| |||||||Power<br>40make<br>rules,--|26._(1)_The Board may, subject to the control of the CentraI<br>Government, by notification in the Official Gazette, make rules for||| |||||||- 9<br>,<br>- ,<br>-.|carrying out the purposes of this Act.'||| |||||||a .|i2)In particular, and without prejudice to the generality of the||| i2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the follow- ing matters: - (a) the form in which returns under section 6 may be furnished and the manner in which they may be verified; (b) the form in which notice for making provisiolial assessment 'shall be given; (c) the form in which appeals under section 12 or section 13 may b e filed and the manner in which they shall be verified; ( d ) the to be followed on applications for rectifir cation of mistakes and applications for refunds; ( e ) any other matter which by this Act is to be, or may be, prescribed. (3) The Central Government shall cause every rule made under this section to be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days, which may be comprised in one session or in two successive sessions, and, if before the expiry of the session in which it is so laid cr the session immediately following, both lIouses agree in making any modification in the rule or both Houses agree that the rule should not be made, that rule shall thereafter have `effect` only in such super Profits f a i I ,.--... ...:..... --.--.--- .-..-.:;. . ..-- mod.ified-f ox.m.. or- be ..of -.no. ef-Eect ,,., as:i;he.~c.asePPPmay `.be;..scb..haw~~w1:~~that` ........ .... :: .. : . : :*L\#.&- any . . `,>,A, -.mC&..` .. .,z .-;mi~:&fi;2tid:G.: -or. .j-$gi~~:~en~...s~.$$ . bk:. +j.it$&t ~ -, . ppej-tl&i~&:~e.ojjj~ the validity of anything previously done under that' rule. * `.be;..scb..haw~~w1:~~that` ......................... +j.it$&t ~ -, . ppej-tl&i~&:~e.ojjj~ ...................... .........................