The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section 24. False statement in declaration.
Whoever makes a statement in a verification or declaration in connection with any proceedings under this Act which is false and which he either knows or believes to be false or does not believe to be true, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.
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