VATax

Section 314 : Punishment for Fake Certificate.

Section 314 : Punishment for Fake Certificate.

If any person signs or issues any such certificate under this Act, which he knows or believes to be fake or does not believe to be true, he shall, for signing or issuing such certificate, be liable for up to 1 (one) year, but not less than 3 (three) months shall be punished with imprisonment.

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