Section 21 in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
21. Offence of making false statement, etc.
- If any person makes any statement in the return furnished under sub-section (3) or sub-section (4) of section 8, or furnishes any information under section 16, which is false or which he either knows or has reason to believe to be false or does not believe to be true, he shall on conviction, be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
