Falsification of books of account or document, etc.

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Full Text of the Document

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.... or penalty chargeable and imposable under this Act in the circumstances referred to in sub-section (2), the first person shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years and with fine. (2) The circumstances referred to in sub-section (1) shall be, where the first person makes or causes to be made any entry or ....