54.(1) Whoever-(a) Intentionally makes any false statement in writing or makes any false statement which has been recorded whether on oath or not before any Board or an Appellate Officer, in any proceeding under this Act; (b) Intentionally produces before a Board any false copy or translation of a document; (c) falsely personates another and in such assumed character produces any document or makes any admission or statement or does any other act in any proceeding under this Act; or (d) abets any act punishable under this section; shall, on conviction, be liable to imprisonment for a term which may extend to three years or to fine or to both. (2) No prosecution for any offence under this section may be commenced except by, or with the permission of, the Collector.