165. A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, ²[but shall not be less than three months] or with fine, or with both, if he-

(a) makes a statement in any verification, etc. in any return or any other document furnished under any provisions of this Ordinance which is false ³[* * *];

(b) knowingly and wilfully aids, abets, assists, incites or includes another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and wilfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person ⁴[;

(c) signs and issues any certificate mentioned in the ⁵[proviso of] section 82 which he either knows or believes to be false or does not believe to be true ⁶[;

(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.]]