Section 33 Making of false statement, declaration or delivering false accounts
- Chapter
- VIII · Offences and Penalties
Any personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956), subject to this Act, who knowingly,—
(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.
