Section 62
Pe,ra!lt; jo1 omrwou lo comply wtlh p1ovzsro115 of scc!1o1z 28.-Any person who, with intent to defraud the Government,-
62 Pe,ra!lt; jo1 omrwou lo comply wtlh p1ovzsro115 of scc!1o1z 28.-Any person who, with intent to defraud the Government,-
(a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or
(b) being employerl or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
(c) does any other act calculated to deprive the Gover!lment of any duty or penalty under this Act;
shall be punishable with fi'le which row extend to five thousand rupees.