1[Whosoever in any declaration or affidavit made to a 2[Prohibition and Excise Officer] makes any statement which is false or found to be false after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the declaration or affidavit is made or used shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend upto three years and shall also be liable to fine which may extend upto rupees ten thousand.]
Footnotes in the official text
- 1.Section 40A with marginal heading inserted by Act No.4 of 1994.
- 2.Throughout the Act For Substituted 1. Excise Officer - Prohibition and Excise Officer 2. Commissioner of Excise - Commissioner of Prohibition and Excise 3. Additional Commissioner of Excise - Additional Commissioner of Prohibition and Excise 4. Deputy Commissioner of Excise - Deputy Commissioner of Prohibition and Excise 5. Assistant Commissioner of Excise - Assistant Commissioner of Prohibition and Excise 6. Excise Superintendent - $Prohibition and Excise Superintendent 7. Assistant Excise Superintendent - Assistant Prohibition and Excise and Superintendent 8. Excise Department - Prohibition and Excise Department [vide. Act No.17 of 1995.]