Section 461: Offences punishable under the Penal Code

(1) Whoever contravenes any provision of any of the sections, sub-sections or clauses of this Act mentioned in the first column of the following table or of any order made thereunder, and whoever fails to comply with any requisition lawfully made upon him under any of the said sections, sub-sections or clauses, shall be deemed to have committed an offence punishable under the section of the Indian Penal Code respectively specified in the second column of the said table as the section of the said Code under which such person shall be punishable, namely;\br @s ——————————————————————————————————-- Sections of the Indian Sections of this Act Penal Code under which offenders are punishable ——————————————————————————————————-- 267 (2), 400, clauses (a), (b), (c), (d), (e) and (f) 277 411 . . . . . . 188 556 . . . . . . 177 ——————————————————————————————————-- (2) Whoever fails to comply with a lawful requisition, notice or order of the 1Municipal Commissioner for information or a written return relative to the determination of the annual value of any building or to the levy or assessment of any 2 Corporation tax or whoever furnished information or makes a return which he knows to be false, incorrect or misleading shall be deemed to have committed an offence punishable under section 176 or section 177 of the Indian Penal Code, as the case may be.\br @s