Indian Post Office Act, 1898
64. Penalty for making false declaration
Whoever, being
required by this Act to make a declaration in respect of any postal article to
be sent by post or the contents or value thereof, makes in his declaration any
statement which he knows, or has reason to believe, to be false, or does not
believe to be true, shall be punishable with fine which may extend to two
hundred rupees, and, if the false declaration is made for the purpose of
defrauding the Government, with fine which may extend to five hundred rupees.