False statement :
Section – 9. If any person,—
| (i) | when required by any order made under section 3 to make any statement or furnishes 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 document 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 [five years] or with fine, or with both.