Any person who, with intent to defraud the 1[Government of the Union
territory of Jammu and Kashmir],—
(a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth ; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances ; or
(c) does any other act calculated to deprive the 1[Government of the Union territory of Jammu and Kashmir] of any duty or penalty under this Act ;
2[shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years or with a fine which may extend to fifty thousand rupees or with both.]
(a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth ; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances ; or
(c) does any other act calculated to deprive the 1[Government of the Union territory of Jammu and Kashmir] of any duty or penalty under this Act ;
2[shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years or with a fine which may extend to fifty thousand rupees or with both.]
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Government”. 2. Substituted by Act XII of 2011, s. 39.