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Section 45

Penalty for 7 [contraventions] in relation to furnishing of information . — 8 [(1) Without prejudice to the provisions of 9 [sub-section (6) of section 6 and] section 44, if a person, who furnishes or is required to furnish under this Act any particulars, documents or any information,—

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45. Penalty for 7 [contraventions] in relation to furnishing of information . — 8 [(1) Without prejudice to the provisions of 9 [sub-section (6) of section 6 and] section 44, if a person, who furnishes or is required to furnish under this Act any particulars, documents or any information,— (a) makes any statement or furnishes any document which he knows or has reason to believe to be false in any material particular; or