(1) If any employer or manager with intent to deceive, makes or causes or allows to be made, in an y register, record or notice prescribed to be maintained under the provisions of this Act or the rules made thereunder, on entry which, to his knowledge, is false in any material particular, or wilfully omits, or causes or allows to be o mitted, from any such register, record or notice, an entry which is required to be made therein under the pro visions of this Act or the rules made thereunder, or maintains or causes or allows to be maintained more than one set of any register, record or notice except the office copy of such notice, or sends or causes or allow to be sent, to an Inspector any statement, information or notice prescribed to be sent under the pro vision s of this Act, or the rules made thereunder which to his knowledge is false in an y material particular, on conviction, be punished with imprisonment not exceeding one year or with fine which ma y extend to o ne thousand ru pees or with both .
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(2) An offence under sub -section (1) s hall be triable by a Court of Judicial Magistrate of competent jurisdiction.