Section 33. Making of false statement, declaration or delivering false accounts.

Any person, subject to this Act, who knowingly,— (a) gives false intimation under clause (c) of section 9 or section 18; or (b) seeks prior permission or registration by means of fraud, false representation or concealment of material fact, shall, on conviction by a court, be liable to imprisonment for a term which may extend to six months or with fine or with both.