Section 48(1)(c) in The Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987
(c)(i)when required by or under this Act to make any statement or furnish any information, makes any statement or furnishes any information which he knows or has reasonable cause to believe to be false, or not true, in any material particular, or(ii)makes any such statement as aforesaid in any account, declaration, estimate, return or other document which he is required by or under this Act to furnish, or