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Bengal Presidency - Section

Section 94 in Cess Act, 1880

94. False returns. -.

**[94. False returns.]()**[—]() Any person who is bound tomake any return under this Part shall be deemed to be legallybound to give notice and to furnish information to a publicservant in respect of the same. **[94. False returns.]()**[—]() Any person who is bound tomake any return under this Part shall be deemed to be legallybound to give notice and to furnish information to a publicservant in respect of the same.
If the Collector shall see ground for believing that anyreturn made is false, he may prosecute the maker accordingly. If the Collector shall see ground for believing that anyreturn made is false, he may prosecute the maker accordingly.
[*******]() And, //if the person so prosecuted is convicted, the Collectormay proceed to make a valuation of the lands mentioned in suchreturn, by such ways and means as to him shall seem expedient.//