False statement in declaration
False statement in declaration
277. If a person makes a statement in any verification under this Act or under any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be 3[punishable with rigorous imprisonment for a term which may extend to two years :
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months.]
3. Subs. for the words "punishable with simple imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both," by s. 41 of the Finance Act, 1964, w.e.f. 1-4-1964.
[As amended by Finance Act, 1968]