s 194 False declaration, etc.
194. If any person knowingly or recklessly, for any purpose prescribed by this Act —(a)
makes a declaration, statement or representation which is false or otherwise misleading in any material particular;
(b)
gives false evidence on oath; or
(c)
makes in any document produced or delivered to any person authorised to receive it under this Act, any statement or entry which is false or otherwise misleading in any material particular,
the person shall be guilty of an offence.
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