law: Railways Act, 1989
  163. Giving false account of goods.
  If any person required to furnish an account of goods under
  
  section 66, gives an account which is materially false, he and, if he is not
  
  the owner of the goods, the owner also shall, without prejudice to his
  
  liability to pay any freight or other charge under any provision of this Act,
  
  be punishable with fine which may extend to five hundred rupees for every
  
  quintal or part thereof of such goods.