Section 7(a) in The West Bengal Revenue Intelligence (Collection And Monitoring of Information) Act, 1996
(a)required to furnish any statement, information or statistics under this Act -(i)wilfully refuses or, without lawful excuse, neglects to furnish such statement, information or statistics, or(ii)wilfully furnishes, or causes to be furnished, any statement, information or statistics which he knows to be false, or(iii)refuses to answer, or wilfully gives a false answer, to any question necessary for obtaining any information or statistics, or
