Finance Act, 2001

Offences in relation to false returns, claims etc.

122.—It is an offence under this section for any person to deliver any incorrect return, statement or accounts or to furnish any incorrect information—

(a) in connection with a claim for relief under section 104 ,

(b) in connection with a claim for repayment of excise duty under section 105 ,

(c) in connection with a claim for remission of excise duty under section 106 , or

(d) for any other purposes in relation to any duty of excise.