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State of Tripura - Section

Section 30 in Tripura Sales Tax Act, 1976

30. False statement in declaration.

- Whoever makes a statement in verification or declaration in connection with any proceedings under this Act which is false, and which he either knows or believes to be false, or does not believe to be true, shall, on conviction before a Judicial Magistrate, be punish able with simple imprisonment which may extend to six months or with fine which may extend to one thousands rupees, or with both.