46. Any person subject to this Act who commits any of the following offences, that is to say,-(a) makes a false accusation against any person subject to this Act, knowing or having reason to believe such accusation to be false; or(b) in making a complaint to his superior officer makes any statement affecting the character of a person subject to this Act knowing or having reason to believe such statement to be false, or in making such complaint knowingly and wilfully suppresses any material fact;shall, on conviction by court martial, be punished with rigorous imprisonment for a term which may extend to two years, or with such less punishment as is in this Act mentioned.