Section 19(1)(d) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(d)makes a statement in an application for registration or any declaration required to be made by or under this Act or an application for annual renewal under Section 9, or in the return or revised return furnished under Section 8, or in an application for refund under Section 14 or in a memorandum of appeal which is false or which he either knows or believes to be false; or