Section 33. False statements

(1) If in any proceeding under this Act any person makes a statement which is false or which he knows to be false or has reason to believe to be false or does not believe to be true, he shall be punishable with imprisonment which may extend to three years or with fine or with both. (2) If any person Is convicted of an offence punishable under subSection (1) then, without prejudice to such conviction and to any punishment imposed on that account, such person shall be further liable to refund or restore any benefit which he may have obtained under any provision of this Act in consequence of the statement in respect of which he is convicted and such refund or restoration may be enforced by the Collector upon the order of conviction becoming final.