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State of Kerala - Section

Section 19 in Kerala Buildings Tax Act, 1961

19. False statements in declaration.

- If any person makes a statement in a verification mentioned in section 6 or sub-section (2) of section 10 which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in section 177 of the Indian Penal Code.