33. Making of false statement, declaration or delivering false accounts.—Any person, subject to
this Act, who knowingly,—
(a) gives false intimation under clause (c) of section 9 or section 18; or
(b) seeks prior permission or registration by means of fraud, false representation or concealment
of material fact,
shall, on conviction by a court, be liable to imprisonment for a term which may extend to six months or
with fine or with both.
34. Penalty for article or currency or security obtained in contravention of section 10.—If any
person, on whom any prohibitory order has been served under section 10, pays, delivers, transfers or
otherwise deals with, in any manner whatsoever, any article or currency or security, whether Indian or
foreign, in contravention of such prohibitory order, he shall be punished with imprisonment for a term
which may extend to three years, or with fine, or with both; and notwithstanding anything contained in
the Code of Criminal Procedure, 1973 (2 of 1974), the court trying such contravention may also impose
on the person convicted an additional fine equivalent to the market value of the article or the amount of
the currency or security in respect of which the prohibitory order has been contravened by him or such
part thereof as the court may deem fit.
35. Punishment for contravention of any provision of the Act.—Whoever accepts, or assists any
person, political party or organisation in accepting, any foreign contribution or any currency or security
from a foreign source, in contravention of any provision of this Act or any rule or order made thereunder,
shall be punished with imprisonment for a term which may extend to five years, or with fine, or with
both.
36. Power to impose additional fine where article or currency or security is not available for
confiscation.—Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),
the court trying a person, who, in relation to any article or currency or security, whether Indian or foreign,
does or omits to do any act which act or omission would render such article or currency or security liable
to confiscation under this Act, may, in the event of the conviction of such person for the act or omission
aforesaid, impose on such person a fine not exceeding five times the value of the article or currency or
security or one thousand rupees, whichever is more, if such article or currency or security is not available
for confiscation, and the fine so imposed shall be in addition to any other fine which may be imposed on
such person under this Act.
21
37. Penalty for offences where no separate punishment has been provided.—Whoever fails to
comply with any provision of this Act for which no separate penalty has been provided in this Act shall
be punished with imprisonment for a term which may extend to one year, or with fine or with both.
38. Prohibition of acceptance of foreign contribution.—Notwithstanding anything contained in this
Act, whoever, having been convicted of any offence under section 35 or section 37, in so far as such
offence relates to the acceptance or utilisation of foreign contribution, is again convicted of such offence
shall not accept any foreign contribution for a period of five years from the date of the subsequent
conviction.
39. Offences by companies.—(1) Where an offence under this Act or any rule or order made
thereunder has been committed by a company, every person who, at the time the offence was committed,
was in charge of, and was responsible to, the company for the conduct of the business of the company, as
well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded
against and punished accordingly:
Provided that nothing contained in this sub-section shall render such person liable to any punishment
if he proves that the offence was committed without his knowledge or that he had exercised all due
diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act or any
rule or order made thereunder has been committed by a company and it is proved that the offence has
been committed with the consent or connivance of, or is attributable to any neglect on the part of, any
director, manager, secretary or other officer of the company, such director, manager, secretary or other
officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and
punished accordingly.
Explanation.—For the purposes of this section,—
(a) “company” means any body corporate and includes a firm, society, trade union or other
association of individuals; and
(b) “director”, in relation to a firm, society, trade union or other association of individuals, means
a partner in the firm or a member of the governing body of such society, trade union or other
association of individuals.
40. Bar on prosecution of offences under the Act.—No court shall take cognizance of any offence
under this Act, except with the previous sanction of the Central Government or any officer authorised by
that Government in this behalf.
41. Composition of certain offences.—(1) Notwithstanding anything contained in the Code of
Criminal Procedure, 1973 (2 of 1974), any offence punishable under this Act (whether committed by an
individual or association or any officer or employee thereof), not being an offence punishable with
imprisonment only, may, before the institution of any prosecution, be compounded by such officers or
authorities and for such sums as the Central Government may, by notification in the Official Gazette,
specify in this behalf.
(2) Nothing in sub-section (1) shall apply to an offence committed by an individual or association or
its officer or other employee within a period of three years from the date on which a similar offence
committed by it or him was compounded under this section.
Explanation.—For the purposes of this section, any second or subsequent offence committed after the
expiry of a period of three years from the date on which the offence was previously compounded, shall be
deemed to be a first offence.
22
(3) Every officer or authority referred to in sub-section (1) shall exercise the powers to compound an
offence, subject to the direction, control and supervision of the Central Government.
(4) Every application for the compounding of an offence shall be made to the officer or authority
referred to in sub-section (1) in such form and manner along with such fee as may be prescribed.
(5) Where any offence is compounded before the institution of any prosecution, no prosecution shall
be instituted in relation to such offence, against the offender in relation to whom the offence is so
compounded.
(6) Every officer or authority referred to in sub-section (1), while dealing with a proposal for the
compounding of an offence for a default in compliance with any provision of this Act which requires by
an individual or association or its officer or other employee to obtain permission or file or register with, or
deliver or send to, the Central Government or any prescribed authority any return, account or other
document, may, direct, by order, if he or it thinks fit to do so, any individual or association or its officer
or other employee to file or register with, such return, account or other document within such time as may
be specified in the order.