Making of false statement, declaration or delivering false accounts :
Section – 33. Any person, subject to this Act, who knowingly,—
| (a) | gives false intimation under sub-section (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.