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The Cotton Act, 1957


False Statements
13. If any person-
(i) when required by an order under this Act to make any statement or furnish any information, makes any statement or furnishes any information which is false in any material particular and which he knows or has reasonable cause to believe to be false, or does not believe to be true, or
(ii) makes any such statement as aforesaid in any book, account, record, declaration, return or other documents which he is required by any such order to maintain or furnish,
he shall be punishable with imprisonment for a term which may extend to three years or with fine or with both.

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