Section 59 in The Maharashtra Agricultural Income Tax Act, 1962
59. False statement in declaration.
- If a person makes a statement in a verification mentioned in section 22 or sub-section (3) of section 31 or sub-section (3) of section 33 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction, be punished with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both.
