(2)If a person makes a statement in a verification in any return of gifts furnished under this Act or in a verification mentioned in section 22, 23or 25 which is false, and which he either knows ,or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.
