| http://www.w3.org/ns/prov#value | - If any person wilfully and with intent to enable any other person to evade tax or interest or penalty chargeable and imposable under the Act, makes or causes to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document, then such person shall be punishable with rigorous imprisonment fo
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