(1) A person who for the purpose of avoiding any payment to be made by him under this Act or under the Scheme, or for enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to three months or with fine which may extend to five thousand rupees or with both.
(2) Every offence punishable under this Act shall be tried in the Court of Ist Class Judicial magistrate.
(3) No court shall take cognizance of any office punishable under this Act except on a report in writing of the facts constituting such offence made with the previous sanction of the Chief Executive Officer.