47. Any person subject to this Act who commits any of the following offences, that is to say,-(a) in any report, return, list certificate, book or other service or official document made or signed by him or of the contents of which it is his duty to ascertain the accuracy,-(i) knowingly makes or is privy to the making of any false or fraudulent statement; or(ii) knowingly makes or is privy to the making of an omission with intent to defraud; or(b) knowingly and with intent to injure any person, or to defraud, suppresses, defaces, alters or makes away with, any service or official document which it is his duty to preserve or produce; or(c) when it is his official duty to make a declaration respecting any service or official matter, knowingly makes a false declaration;shall, on conviction by court martial, be punished with rigorous imprisonment for a term which may extend to seven years, or with such less punishment as is in this Act mentioned.