Section 50 in Karnataka Agricultural Income-Tax Act, 1957
50. False statements in declaration.
- If any person makes a statement in a verification mentioned in section 18 or sub-section (3) of section 32 [or sub-section (3) of section 34] [Substituted by Act 29 of 1963 w.e.f. 1.1.1964.] or in any application under section 67 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, 1860 (Central Act XLV of 1860).
