Section 12(1)(b) in The Jayanti Shipping Company (Acquisition Of Shares) Act, 1971
(b)makes any such statement as aforesaid in any book, account, record, return or other document which he is required by any order made under this Act to submit, he shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.