Tea Act : Penalty for making false return. Indian Bare Acts :

Tea Act,1953

Act No : 29

Section : Penalty for making false return.

37. Penalty for making false return. Any person who being required by or under this Act to furnish any return fails to furnish such return or furnishes a return containing any particular which is false and which he knows to be false or does not believe to be true shall be punishable with fine which may extend to one thousand rupees.