Section 14(1) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(1)Whoever, for the purpose of avoiding any payment to be made by himself under this Act or under any scheme or of enabling any other person to avoid such payment knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
