Any person who, with intent to defraud the Government,--
(a) executes any instrument in which all the facts and circumstances required by
section 30 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 Government of any duty or penalty under this Act;
shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to twenty thousand rupees.
